{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-2010/regulation-6",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-2010/regulation-6.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/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Repayments to Community traders",
  "text": "In regulation 173P (the day by which a claim under this Part must be made)—\n(a) at the beginning of paragraph (1) insert “Subject to paragraph (1A),”; and\n(b) after paragraph (1) insert—\n“(1A) A repayment application in respect of a repayment period falling within the repayment year commencing on 1st January 2009 must be submitted in accordance with regulation 173I(c) before 1st April 2011.”.",
  "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/6",
    "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."
}