{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-2010",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-2010.json",
  "id": "uksi/2010/2940",
  "title": "The Value Added Tax (Amendment) (No. 3) Regulations 2010",
  "short_title": "Value Added Tax 2010",
  "long_title": "These Regulations come into force on 4th January 2011 and amend Parts 3 (VAT invoices and other invoicing requirements), 7A (flat-rate scheme for small businesses) and 20 (repayments to Community traders) of the Value Added Tax Regulations 1995 (S.I. 1995/2518).",
  "citation": "S.I. 2010/2940",
  "type": "uksi",
  "year": "2010",
  "number": "2940",
  "version": "current",
  "date": "2010-12-08",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-2010/introduction",
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      "url": "https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-2010/regulation-1",
      "extent": null,
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    },
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      "path": "regulation/3",
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      "heading": "Change of rate, supplementary charge invoices",
      "url": "https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-2010/regulation-3",
      "extent": null,
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    },
    {
      "path": "regulation/4",
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      "url": "https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-2010/regulation-4",
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    },
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      "heading": "Repayments to Community traders",
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      "extent": null,
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      "date": "2010-12-10",
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  "made_under": [
    {
      "id": "ukpga/1994/23",
      "title": "Value Added Tax Act 1994",
      "url": "https://openlegislation.uk/value-added-tax-act-1994",
      "provisions": [
        "section/26B",
        "section/39",
        "schedule/11/paragraph/2A"
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    "retrieved_at": "2026-10-29T02:23:05.959956+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."
}