{
  "url": "https://openlegislation.uk/value-added-tax-repayment-to-community-traders-amendment-regulations-1988/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-repayment-to-community-traders-amendment-regulations-1988/introduction.json",
  "legislation": "uksi/1988/2217",
  "legislation_title": "The Value Added Tax (Repayment to Community Traders) (Amendment) Regulations 1988",
  "legislation_url": "https://openlegislation.uk/value-added-tax-repayment-to-community-traders-amendment-regulations-1988",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 19th December 1988\nLaid before the House of Commons 11th January 1989\nComing into force 1st February 1989\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 23 of 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 23(1) was amended by paragraph 2 of Schedule 2 to the Finance Act 1987 (c. 16)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/2217/introduction",
    "retrieved_at": "2026-10-29T15:52:24.821500+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."
}