{
  "url": "https://openlegislation.uk/value-added-tax-repayment-supplement-regulations-1988/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-repayment-supplement-regulations-1988/introduction.json",
  "legislation": "uksi/1988/1343",
  "legislation_title": "The Value Added Tax (Repayment Supplement) Regulations 1988",
  "legislation_url": "https://openlegislation.uk/value-added-tax-repayment-supplement-regulations-1988",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 29th July 1988\nLaid before the House of Commons 29th July 1988\nComing into force 29th July 1988\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 20(3) of the Finance Act 1985 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": "1985 c. 54; a new section 20(3) was substituted by section 20 of the Finance Act 1988 (c. 39)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/1343/introduction",
    "retrieved_at": "2026-10-29T16:01:35.314899+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."
}