{
  "url": "https://openlegislation.uk/value-added-tax-general-amendment-regulations-1988/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-regulations-1988/introduction.json",
  "legislation": "uksi/1988/2083",
  "legislation_title": "The Value Added Tax (General) (Amendment) Regulations 1988",
  "legislation_url": "https://openlegislation.uk/value-added-tax-general-amendment-regulations-1988",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 30th November 1988\nLaid before the House of Commons 1st December 1988\nComing into force 1st December 1988\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by paragraph 6(9) 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; paragraph 6 of Schedule 7 has been amended by section 16(1) of the Finance Act 1984 (c. 43) and section 74 and paragraph 4 of Schedule 4 to the Debtors (Scotland) Act 1987 (c. 18)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/2083/introduction",
    "retrieved_at": "2026-10-29T15:53:59.781961+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."
}