{
  "url": "https://openlegislation.uk/value-added-tax-accounting-and-records-regulations-1989",
  "json_url": "https://openlegislation.uk/value-added-tax-accounting-and-records-regulations-1989.json",
  "id": "uksi/1989/2248",
  "title": "The Value Added Tax (Accounting and Records) Regulations 1989",
  "short_title": "Value Added Tax (Accounting and Records) 1989",
  "long_title": "These Regulations, which come into force on 1st January 1990, make provision for the keeping of records and accounts by taxable persons under the Value Added Tax Act 1983.",
  "citation": "S.I. 1989/2248",
  "type": "uksi",
  "year": "1989",
  "number": "2248",
  "version": "current",
  "date": "1989-12-04",
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      "path": "regulation/4",
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      "heading": "The value added tax account",
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  "made_under": [
    {
      "id": "ukpga/1983/55",
      "title": "Value Added Tax Act 1983 (repealed 1.9.1994)",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1989/2248",
    "retrieved_at": "2026-10-29T15:33:56.942327+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."
}