{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2009/regulation-7",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2009/regulation-7.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/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Citation and commencement",
  "text": "In regulation 103B (attribution of input tax incurred on services and related goods used to make financial supplies), at the beginning of paragraph (2) insert “Other than where it falls to be attributed under regulation 101,”.",
  "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/7",
    "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."
}