{
  "url": "https://openlegislation.uk/value-added-tax-accounting-and-records-amendment-regulations-1992/regulation-6",
  "json_url": "https://openlegislation.uk/value-added-tax-accounting-and-records-amendment-regulations-1992/regulation-6.json",
  "legislation": "uksi/1992/3097",
  "legislation_title": "The Value Added Tax (Accounting and Records) (Amendment) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/value-added-tax-accounting-and-records-amendment-regulations-1992",
  "path": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": null,
  "text": "In regulation 4—\n(a) after sub-paragraph (a) of paragraph (3) there shall be inserted the following sub-paragraph—\n“(aa) a total of the output tax due on acquisitions from other member States by the taxable person for that prescribed accounting period;”; and\n(b) after sub-paragraph (a) of paragraph (4) there shall be inserted the following sub-paragraph—\n“(aa) a total of the input tax allowable in respect of acquisitions from other member States by the taxable person for that prescribed accounting period by virtue of section 15 of the Act;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3097/regulation/6",
    "retrieved_at": "2026-10-29T14:09:53.585517+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."
}