{
  "url": "https://openlegislation.uk/value-added-tax-general-amendment-no-2-regulations-1989/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-2-regulations-1989/introduction.json",
  "legislation": "uksi/1989/1302",
  "legislation_title": "The Value Added Tax (General) (Amendment) (No. 2) Regulations 1989",
  "legislation_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-2-regulations-1989",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 28th July 1989\nLaid before the House of Commons 31st July 1989\nComing into force 1st August 1989\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 15 of the Value Added Tax Act 1983 and of all other powers enabling them in that behalf, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1983 c. 55; section 15 was amended by section 12 of the Finance Act 1987 (c. 16) and section 26 of the Finance Act 1989 (c. 26)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1989/1302/introduction",
    "retrieved_at": "2026-10-29T15:39:57.641574+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}