{
  "url": "https://openlegislation.uk/value-added-tax-accounting-and-records-amendment-regulations-1993/note",
  "json_url": "https://openlegislation.uk/value-added-tax-accounting-and-records-amendment-regulations-1993/note.json",
  "legislation": "uksi/1993/761",
  "legislation_title": "The Value Added Tax (Accounting and Records) (Amendment) Regulations 1993",
  "legislation_url": "https://openlegislation.uk/value-added-tax-accounting-and-records-amendment-regulations-1993",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations, which come into force on 17th March 1993, amend regulation 5(3) of the Value Added Tax (Accounting and Records) Regulations 1989 by increasing from £1000 to £2000 the maximum amount of the difference between under declarations and overdeclarations of liability for the purpose of the correction of a person’s value added tax account.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/761/note",
    "retrieved_at": "2026-10-29T14:00:37.969230+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."
}