{
  "url": "https://openlegislation.uk/value-added-tax-general-amendment-no-2-regulations-1991/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-2-regulations-1991/introduction.json",
  "legislation": "uksi/1991/1332",
  "legislation_title": "The Value Added Tax (General) (Amendment) (No. 2) Regulations 1991",
  "legislation_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-2-regulations-1991",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 6th June 1991\nLaid before the House of Commons 10th June 1991\nComing into force 1st July 1991\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 16(7) and 48(1) 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 48(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise and “regulations” as meaning regulations made by the Commissioners."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/1332/introduction",
    "retrieved_at": "2026-10-29T14:43:14.370929+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."
}