{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2003/regulation-1",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2003/regulation-1.json",
  "legislation": "uksi/2003/2318",
  "legislation_title": "The Value Added Tax (Amendment) (No. 5) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2003",
  "path": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": null,
  "text": "(1) These Regulations may be cited as the Value Added Tax (Amendment) (No. 5) Regulations 2003 and, subject to paragraph (2) below, come into force on 1st October 2003.\n(2) Regulations 3 and 4 come into force on 1st October 2003 in relation to supplies of goods or services the benefit of which was received after the coming into force of these Regulations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2318/regulation/1",
    "retrieved_at": "2026-10-29T05:59:52.303408+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."
}