{
  "url": "https://openlegislation.uk/value-added-tax-general-amendment-no-3-regulations-1995/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-3-regulations-1995/introduction.json",
  "legislation": "uksi/1995/1069",
  "legislation_title": "The Value Added Tax (General) (Amendment) (No. 3) Regulations 1995",
  "legislation_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-3-regulations-1995",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 12th April 1995\nLaid before the House of Commons 12th April 1995\nComing into force in accordance with regulation 1\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 26(1) of and paragraph 2(10)(a) of Schedule 11 to the Value Added Tax Act 1994 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": "1994 c. 23; section 96(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise and “regulations” as meaning regulations made by the Commissioners under the Act."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/1069/introduction",
    "retrieved_at": "2026-10-29T13:10:49.711728+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."
}