{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2003/regulation-2",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2003/regulation-2.json",
  "legislation": "uksi/2003/1069",
  "legislation_title": "The Value Added Tax (Amendment) (No. 2) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2003",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment",
  "text": "Amend the Value Added Tax Regulations 1995 as follows.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1995/2518; relevant amending instruments are S.I. 1996/542 and S.I. 2001/677 (annual accounting), S.I. 2002/1142 (annual accounting and flat-rate scheme for small businesses) and S.I. 2002/2918 (supplies of land – special cases)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/1069/regulation/2",
    "retrieved_at": "2026-10-29T06:25:50.110422+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."
}