{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-2009/regulation-3",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-2009/regulation-3.json",
  "legislation": "uksi/2009/2978",
  "legislation_title": "The Value Added Tax (Amendment) (No. 4) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-2009",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": null,
  "text": "In regulation 25 (making of returns)—\n(a) in paragraph (1)—\n(i) for “on the form numbered 4 in Schedule 1 to these Regulations (“Form 4”)” substitute “in the manner prescribed in regulation 25A”,\n(ii) for “signed by him” substitute “signed by that person or by a person authorised to sign on that person’s behalf”,\n(iii) for “true” substitute “correct”;\n(b) in paragraph (4)—\n(i) for “on the form numbered 5 in Schedule 1 to these Regulations (“Form 5”)” substitute “in the manner prescribed in regulation 25A”,\n(ii) for “signed by him” substitute “signed by that person or by a person authorised to sign on that person’s behalf”,\n(iii) for “true” substitute “correct”; and\n(c) omit paragraphs (4A) to (4M).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/2978/regulation/3",
    "retrieved_at": "2026-10-29T03:02:02.449616+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."
}