{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2001/regulation-3",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2001/regulation-3.json",
  "legislation": "uksi/2001/677",
  "legislation_title": "The Value Added Tax (Amendment) (No. 2) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2001",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": null,
  "text": "In part VII (annual accounting)—\n(a) in regulation 52(1)(b), for “£300,000” substitute “£600,000”; and\n(b) in regulations 53(2)(a) and 54(1)(e) and (2), for “£375,000” substitute “£750,000”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/677/regulation/3",
    "retrieved_at": "2026-10-29T08:00:12.923871+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."
}