{
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  "id": "uksi/2014/1497",
  "title": "The Value Added Tax (Amendment) (No. 2) Regulations 2014",
  "short_title": "Value Added Tax 2014",
  "long_title": "These Regulations amend Part 4A (reverse charge sales statements) and Part 5 (accounting, payment and records) of the Value Added Tax Regulations 1995 (S.I. 1995/2518) (“the Principal Regulations”).",
  "citation": "S.I. 2014/1497",
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}