{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-1996/regulation-7",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-1996/regulation-7.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/7",
  "kind": "regulation",
  "number": "7",
  "heading": null,
  "text": "(1) In regulation 14(1), between the words “and regulation 16” and “a registered person”, the comma is omitted and there is inserted—\n“and save as the Commissioners may otherwise allow,”.\n(2) In regulation 14(2) the comma immediately following the words “VAT invoice” is omitted and the following expression is inserted immediately after the word “particulars”—\n“, save as the Commissioners may otherwise allow”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/1250/regulation/7",
    "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."
}