{
  "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-1/paragraph-17",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-1/paragraph-17.json",
  "legislation": "ukpga/1994/23",
  "legislation_title": "Value Added Tax Act 1994",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1994",
  "path": "schedule/1/paragraph/17",
  "kind": "paragraph",
  "number": "17",
  "heading": null,
  "text": "Any notification required under this Schedule shall be made in such form and manner and shall contain such particulars as may be specified in regulations or by the Commissioners in accordance with regulations.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 1 para. 17 inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 29 para. 8(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 1 para. 17 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 29 para. 8(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/23/schedule/1/paragraph/17",
    "retrieved_at": "2026-10-29T09:33:58.510022+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."
}