{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-2004/regulation-3",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-2004/regulation-3.json",
  "legislation": "uksi/2004/3140",
  "legislation_title": "The Value Added Tax (Amendment) (No. 4) Regulations 2004",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-2004",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": null,
  "text": "The Value Added Tax Regulations 1995 are amended in accordance with the following Parts.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1995/2518 amended by S.I. 1996/1250, S.I. 1999/3114, S.I. 2000/794, and S.I. 2002/1074; there are other amending instruments but none is relevant."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/3140/regulation/3",
    "retrieved_at": "2026-10-29T05:14:43.117433+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."
}