{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-2003/regulation-4",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-2003/regulation-4.json",
  "legislation": "uksi/2003/1485",
  "legislation_title": "The Value Added Tax (Amendment) (No. 4) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-2003",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": null,
  "text": "In regulation 24 (interpretation of Part V – accounting, payment and records), in the definition of “VAT allowable portion”, “VAT payable portion” and “VAT account”, for “33”, substitute “32”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/1485/regulation/4",
    "retrieved_at": "2026-10-29T06:22:48.713865+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."
}