{
  "url": "https://openlegislation.uk/value-added-tax-general-amendment-regulations-1995/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-regulations-1995/introduction.json",
  "legislation": "uksi/1995/152",
  "legislation_title": "The Value Added Tax (General) (Amendment) Regulations 1995",
  "legislation_url": "https://openlegislation.uk/value-added-tax-general-amendment-regulations-1995",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 25th January 1995\nLaid before the House of Commons 25th January 1995\nComing into force 15th February 1995\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 93(1) and (2) of, and paragraph 2(1) of Schedule 11 to, 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/1995/152/introduction",
    "retrieved_at": "2026-10-29T13:18:12.593592+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."
}