{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-1999/regulation-10",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-1999/regulation-10.json",
  "legislation": "uksi/1999/3114",
  "legislation_title": "The Value Added Tax (Amendment) (No. 4) Regulations 1999",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-1999",
  "path": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": null,
  "text": "In regulation 112(1), after “in that Part” there shall be added “and in particular, exempt supplies and taxable supplies shall be accorded the same meanings as defined in regulation 110 above”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/3114/regulation/10",
    "retrieved_at": "2026-10-29T09:34:56.500473+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."
}