{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-2010/regulation-9",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-2010/regulation-9.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/9",
  "kind": "regulation",
  "number": "9",
  "heading": "Input tax and partial exemption",
  "text": "In regulation 111 (exceptional claims for VAT relief)—\n(a) delete “or” at the end of paragraph (2)(c); and\n(b) after paragraph (2)(d) insert “or (e) in respect of capital items of a description falling within regulation 113.”.",
  "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/9",
    "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."
}