{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-2010/regulation-5",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-2010/regulation-5.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/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Flat-rate scheme for small businesses",
  "text": "In regulation 55M (withdrawal from the scheme)—\n(a) in paragraph (1)(a), for “£225,000” substitute “£230,000”,\n(b) in paragraph (1)(b), for “£225,000 substitute “£230,000”, and\n(c) in paragraph (2), for “£187,500” substitute “£191,500”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/2940/regulation/5",
    "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."
}