{
  "url": "https://openlegislation.uk/housing-renovation-etc-grants-prescribed-forms-and-particulars-amendment-regulations-1996/schedule-3/paragraph-15",
  "json_url": "https://openlegislation.uk/housing-renovation-etc-grants-prescribed-forms-and-particulars-amendment-regulations-1996/schedule-3/paragraph-15.json",
  "legislation": "uksi/1996/1332",
  "legislation_title": "The Housing Renovation etc. Grants (Prescribed Forms and Particulars) (Amendment) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/housing-renovation-etc-grants-prescribed-forms-and-particulars-amendment-regulations-1996",
  "path": "schedule/3/paragraph/15",
  "kind": "paragraph",
  "number": "15",
  "heading": null,
  "text": "In note 43, for the words “income tax” to the end, substitute “and income tax, national insurance contributions and net VAT paid. “Net VAT” means the excess of any value added tax paid by you in respect of taxable supplies made to you, over any such tax received by you in respect of taxable supplies made by you, calculated with reference to the previous 12 months.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/1332/schedule/3/paragraph/15",
    "retrieved_at": "2026-10-29T12:43:33.687926+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."
}