{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-2003/note",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-2003/note.json",
  "legislation": "uksi/2003/1114",
  "legislation_title": "The Value Added Tax (Amendment) (No. 3) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-2003",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations, which come into force on 16th April 2003, further amend the Value Added Tax Regulations 1995 (S.I. 1995/2518) (“the principal Regulations”).\nRegulation 3 amends regulation 29(2) of the principal Regulations to clarify that there is no right to deduct input tax without a valid invoice unless the Commissioners direct that other evidence of the charge to VAT can support the claim. Such evidence is no longer confined to that contained in documents.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/1114/note",
    "retrieved_at": "2026-10-29T06:25:26.789789+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."
}