{
  "url": "https://openlegislation.uk/value-added-tax-trading-stamps-regulations-1995/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-trading-stamps-regulations-1995/introduction.json",
  "legislation": "uksi/1995/3043",
  "legislation_title": "The Value Added Tax (Trading Stamps) Regulations 1995",
  "legislation_url": "https://openlegislation.uk/value-added-tax-trading-stamps-regulations-1995",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 28th November 1995\nLaid before the House of Commons 28th November 1995\nComing into Force 1st June 1996\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 52 of 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/1995/3043/introduction",
    "retrieved_at": "2026-10-29T12:57:32.684694+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."
}