{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-1996/regulation-3",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-1996/regulation-3.json",
  "legislation": "uksi/1996/2098",
  "legislation_title": "The Value Added Tax (Amendment) (No. 4) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-1996",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": null,
  "text": "The following regulation shall be inserted in PART XXV of the Regulations before regulation 212:\n“A212 In this Part—\n“Job Band” followed by a number between “1” and “12” means the band for the purposes of pay and grading in which the job an officer performs is ranked in the system applicable to Customs and Excise.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/2098/regulation/3",
    "retrieved_at": "2026-10-29T12:37:05.205575+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."
}