{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-2010/regulation-3",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-2010/regulation-3.json",
  "legislation": "uksi/2010/2940",
  "legislation_title": "The Value Added Tax (Amendment) (No. 3) Regulations 2010",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-2010",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Change of rate, supplementary charge invoices",
  "text": "In regulation 15A (change of rate, supplementary charge invoices), after “Schedule 3 to the Finance Act 2009” insert “or Schedule 2 to the Finance (No. 2) Act 2010”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2010 c. 31."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/2940/regulation/3",
    "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."
}