{
  "url": "https://openlegislation.uk/value-added-tax-regulations-1999/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-regulations-1999/introduction.json",
  "legislation": "uksi/1999/3029",
  "legislation_title": "The Value Added Tax Regulations 1999",
  "legislation_url": "https://openlegislation.uk/value-added-tax-regulations-1999",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 8th November 1999\nLaid before the House of Commons 8th November 1999\nComing into force 1st December 1999\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 36(5) and (7) of the Value Added Tax Act 1994 and section 15(4) of the Finance Act 1999 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; section 96(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise and “regulations” as meaning regulations made by the Commissioners."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1999 c. 16."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/3029/introduction",
    "retrieved_at": "2026-10-29T09:35:48.879348+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."
}