{
  "url": "https://openlegislation.uk/value-added-tax-general-amendment-regulations-1991/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-regulations-1991/introduction.json",
  "legislation": "uksi/1991/691",
  "legislation_title": "The Value Added Tax (General) (Amendment) Regulations 1991",
  "legislation_url": "https://openlegislation.uk/value-added-tax-general-amendment-regulations-1991",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 15th March 1991\nLaid before the House of Commons 19th March 1991\nComing into force 9th April 1991\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 48(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 48(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise and “regulations” as meaning regulations made by the Conimissioners."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/691/introduction",
    "retrieved_at": "2026-10-29T14:47:52.668612+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."
}