{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-1996/regulation-2",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-1996/regulation-2.json",
  "legislation": "uksi/1996/1250",
  "legislation_title": "The Value Added Tax (Amendment) (No. 3) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-1996",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": null,
  "text": "In these Regulations unless the context otherwise requires—\n“Part” refers to the relevant Part of the principal Regulations;\nand,\n“the principal Regulations” means the Value Added Tax Regulations 1995.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1995/2518; regulations 14 and 101 were amended by S.I. 1995/3147 and there have been other amendments to S.I. 1995/2518 which are not relevant to these Regulations."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/1250/regulation/2",
    "retrieved_at": "2026-10-29T12:44:07.283684+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."
}