{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-2010/regulation-7",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-2010/regulation-7.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/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Input tax and partial exemption",
  "text": "In regulation 107 (adjustment of attribution) in paragraph (1)(e) between “shall” and “apply” insert “, except where a taxable person is using a method provided for in regulation 102(1) to make the apportionment referred to in regulation 102ZA(1),”.",
  "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/7",
    "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."
}