{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-2003/regulation-3",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-2003/regulation-3.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": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": null,
  "text": "In regulation 29(2) for “, instead of the document or invoice (as the case may require) specified in sub-paragraph (a), (b), (c), (d), (e) or (f) above,” substitute “or provide” and after “such other” delete “documentary”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/1114/regulation/3",
    "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."
}