{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2009/regulation-10",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2009/regulation-10.json",
  "legislation": "uksi/2009/820",
  "legislation_title": "The Value Added Tax (Amendment) (No. 2) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2009",
  "path": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Citation and commencement",
  "text": "After regulation 107E insert—\n“107F. The references in regulations 107C and 107E to an apportionment under regulation 101(2)(d) in relation to a longer period include cases where the apportionment is made under regulation 107(1)(a) or (d) using the calculation specified in regulation 101(2)(d).”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/820/regulation/10",
    "retrieved_at": "2026-10-29T03:13:51.126261+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."
}