{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-2010/regulation-14",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-2010/regulation-14.json",
  "legislation": "uksi/2010/3022",
  "legislation_title": "The Value Added Tax (Amendment) (No. 4) Regulations 2010",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-2010",
  "path": "regulation/14",
  "kind": "regulation",
  "number": "14",
  "heading": "Adjustments to the deduction of input tax on capital items",
  "text": "In regulation 116 (ascertainment of taxable use of a capital item), in paragraph (1), for “in accordance with the method used under Part XIV for that interval” substitute “in accordance with the provisions of sections 24 to 26 of the Act and regulations made under those sections as they apply to that interval”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/3022/regulation/14",
    "retrieved_at": "2026-10-29T02:22:07.232803+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."
}