{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2005/regulation-5",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2005/regulation-5.json",
  "legislation": "uksi/2005/2231",
  "legislation_title": "The Value Added Tax (Amendment) (No. 2) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2005",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Credit for, or repayment of, overstated or overpaid VAT",
  "text": "In regulation 43C—\n(a) in paragraph (a), for “repayment” substitute “crediting of the amount”;\n(b) for paragraph (d) substitute—\n“(d) any part of the relevant amount credited to the claimant that is not reimbursed by the time mentioned in paragraph (a) above will be notified by the claimant to the Commissioners;\n(da) any part of the relevant amount paid (or repaid) to the claimant that is not reimbursed by the time mentioned in paragraph (a) above will be repaid by the claimant to the Commissioners;”;\n(c) in paragraph (e), for “repaid” substitute “paid (or repaid)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/2231/regulation/5",
    "retrieved_at": "2026-10-29T04:54:11.767893+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."
}