{
  "url": "https://openlegislation.uk/customs-safety-and-security-penalty-regulations-2019/regulation-15",
  "json_url": "https://openlegislation.uk/customs-safety-and-security-penalty-regulations-2019/regulation-15.json",
  "legislation": "uksi/2019/121",
  "legislation_title": "The Customs Safety and Security (Penalty) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/customs-safety-and-security-penalty-regulations-2019",
  "path": "regulation/15",
  "kind": "regulation",
  "number": "15",
  "heading": "Settling appeals by agreement",
  "text": "Section 85 of the Value Added Tax Act 1994 (settling appeals by agreement) has effect as if the reference to section 83 of that Act included a reference to regulation 9 above.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1994 c. 23; section 85 was amended by S.I. 2009/56."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 15 in force at 20.2.2019, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/121/regulation/15",
    "retrieved_at": "2026-10-28T22:48:34.612617+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."
}