{
  "url": "https://openlegislation.uk/value-added-tax-accounting-and-records-amendment-regulations-1992/regulation-8",
  "json_url": "https://openlegislation.uk/value-added-tax-accounting-and-records-amendment-regulations-1992/regulation-8.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/8",
  "kind": "regulation",
  "number": "8",
  "heading": null,
  "text": "In regulation 8—\n(a) in paragraph (2), after “furnished” there shall be inserted “except that the total of the output tax due in that period on acquisitions from other member States shall be entered instead in the box opposite the legend ‘VAT due in this period on acquisitions from other EC Member States’”; and\n(b) in paragraph (3), after “inputs” there shall be inserted “(including acquisitions from the EC)”.",
  "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/8",
    "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."
}