{
  "url": "https://openlegislation.uk/value-added-tax-general-amendment-no-3-regulations-1991/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-3-regulations-1991/introduction.json",
  "legislation": "uksi/1991/2312",
  "legislation_title": "The Value Added Tax (General) (Amendment) (No. 3) Regulations 1991",
  "legislation_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-3-regulations-1991",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 17th October 1991\nLaid before the House of Commons 25th October 1991\nComing into force 1st January 1992\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 48(1) of, and paragraph 14 of Schedule 1 and paragraph 2(1) of Schedule 7 to, 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/1991/2312/introduction",
    "retrieved_at": "2026-10-29T14:36:40.913316+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."
}