{
  "url": "https://openlegislation.uk/value-added-tax-supplies-by-retailers-amendment-regulations-1987/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-supplies-by-retailers-amendment-regulations-1987/introduction.json",
  "legislation": "uksi/1987/1712",
  "legislation_title": "The Value Added Tax (Supplies by Retailers) (Amendment) Regulations 1987",
  "legislation_url": "https://openlegislation.uk/value-added-tax-supplies-by-retailers-amendment-regulations-1987",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 28th September 1987\nLaid before the House of Commons 7th October 1987\nComing into force 30th October 1987\nThe Commissioners of Customs and Excise, by virtue of the powers conferred upon them by paragraph 2(3) of Schedule 7 to 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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/1712/introduction",
    "retrieved_at": "2026-10-29T16:19:44.768780+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."
}