{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2009/regulation-18",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2009/regulation-18.json",
  "legislation": "uksi/2009/3241",
  "legislation_title": "The Value Added Tax (Amendment) (No. 5) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2009",
  "path": "regulation/18",
  "kind": "regulation",
  "number": "18",
  "heading": "Transitional provision",
  "text": "A claim for repayment of VAT in accordance with Part 20 of the Value Added Tax Regulations 1995 made before these regulations come into force shall be determined and, if appropriate, repayment made in accordance with that Part as it stood before the amendments made by these Regulations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/3241/regulation/18",
    "retrieved_at": "2026-10-29T02:59:05.477980+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."
}