{
  "url": "https://openlegislation.uk/value-added-tax-general-amendment-regulations-1987/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-regulations-1987/introduction.json",
  "legislation": "uksi/1987/150",
  "legislation_title": "The Value Added Tax (General) (Amendment) Regulations 1987",
  "legislation_url": "https://openlegislation.uk/value-added-tax-general-amendment-regulations-1987",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 9th February 1987\nLaid before the House of Commons 16th February 1987\nComing into force 9th March 1987\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 16(7) 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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/150/introduction",
    "retrieved_at": "2026-10-29T16:33:17.639952+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."
}