{
  "url": "https://openlegislation.uk/value-added-tax-accounting-and-records-amendment-regulations-1994/note",
  "json_url": "https://openlegislation.uk/value-added-tax-accounting-and-records-amendment-regulations-1994/note.json",
  "legislation": "uksi/1994/803",
  "legislation_title": "The Value Added Tax (Accounting and Records) (Amendment) Regulations 1994",
  "legislation_url": "https://openlegislation.uk/value-added-tax-accounting-and-records-amendment-regulations-1994",
  "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 1st May 1994, amend regulation 5(3) of the Value Added Tax (Accounting and Records) Regulations 1989 so that an error may be corrected in the value added tax account in accordance with that regulation if it is the taxable person who has discovered the error.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/803/note",
    "retrieved_at": "2026-10-29T13:36:33.668558+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."
}