{
  "url": "https://openlegislation.uk/value-added-tax-general-amendment-no4-regulations-1989/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-no4-regulations-1989/introduction.json",
  "legislation": "uksi/1989/2355",
  "legislation_title": "The Value Added Tax (General) (Amendment) (No.4) Regulations 1989",
  "legislation_url": "https://openlegislation.uk/value-added-tax-general-amendment-no4-regulations-1989",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 14th December 1989\nLaid before the House of Commons 18th December 1989\nComing into force 1st April 1990\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 15(3), 15(4) and 45(1) of, 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 15 was amended by section 12(1) of the Finance Act 1987 (c. 16) and by section 26 of the Finance Act 1989 (c. 26); section 48(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1989/2355/introduction",
    "retrieved_at": "2026-10-29T15:31:20.058116+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."
}