{
  "url": "https://openlegislation.uk/value-added-tax-general-amendment-regulations-1994/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-regulations-1994/introduction.json",
  "legislation": "uksi/1994/3015",
  "legislation_title": "The Value Added Tax (General) (Amendment) Regulations 1994",
  "legislation_url": "https://openlegislation.uk/value-added-tax-general-amendment-regulations-1994",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 29th November 1994\nLaid before the House of Commons 29th November 1994\nComing into force in accordance with regulation 1\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 26(1), (3) and (4) of the Value Added Tax Act 1994 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": "1994 c. 23."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/3015/introduction",
    "retrieved_at": "2026-10-29T13:22:17.737135+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."
}