{
  "url": "https://openlegislation.uk/value-added-tax-general-amendment-regulations-1989/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-regulations-1989/introduction.json",
  "legislation": "uksi/1989/1132",
  "legislation_title": "The Value Added Tax (General) (Amendment) Regulations 1989",
  "legislation_url": "https://openlegislation.uk/value-added-tax-general-amendment-regulations-1989",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 6th July 1989\nLaid before the House of Commons 11th July 1989\nComing into force 1st August 1989\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 5(9) of, and paragraph 2(1) and (5) 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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1989/1132/introduction",
    "retrieved_at": "2026-10-29T15:41:20.550249+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."
}