{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-2009/regulation-8",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-2009/regulation-8.json",
  "legislation": "uksi/2009/1967",
  "legislation_title": "The Value Added Tax (Amendment) (No. 3) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-2009",
  "path": "regulation/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Amendment of Part 23 of and Schedule 1 to the Regulations (refunds to “do-it-yourself” builders)",
  "text": "After regulation 201 insert—\n“201A. The relevant form for the purposes of a claim is—\n(a) Form 11A in Schedule 1 to these Regulations where the claim relates to works described in section 35(1A)(a) or (b) of the Act;\n(b) Form 11B in Schedule 1 to these Regulations where the claim relates to works described in section 35(1A)(c) of the Act.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 35 was amended by section 30 of the Finance Act 1996 (c. 8) and S.I. 2001/2305."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/1967/regulation/8",
    "retrieved_at": "2026-10-29T03:08:13.590737+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."
}