{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-2010/regulation-5",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-2010/regulation-5.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/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Input tax and partial exemption",
  "text": "In regulation 99 (interpretation of Part XIV and longer periods) after paragraph (1) insert—\n“(1A) In this Part “non-business VAT” has the meaning given in section 24(5)(b) of the Act.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 24(5)(b) was inserted by paragraph 1(3) of Schedule 8 to the Finance (No. 3) Act 2010."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/3022/regulation/5",
    "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."
}