{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no-6-regulations-2003",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-6-regulations-2003.json",
  "id": "uksi/2003/3220",
  "title": "The Value Added Tax (Amendment) (No. 6) Regulations 2003",
  "short_title": "Value Added Tax 2003",
  "long_title": "These Regulations, which come into force on 11th December 2003 (for the purposes of Part 5 – bad debt relief) and 1st January 2004 (for all other purposes), further amend the Value Added Tax Regulations 1995 (S.I.1995/2518) (“the principal Regulations”).",
  "citation": "S.I. 2003/3220",
  "type": "uksi",
  "year": "2003",
  "number": "3220",
  "version": "current",
  "date": "2003-12-09",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-amendment-no-6-regulations-2003/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "PRELIMINARY",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/value-added-tax-amendment-no-6-regulations-2003/regulation-1",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Amendment",
      "url": "https://openlegislation.uk/value-added-tax-amendment-no-6-regulations-2003/regulation-2",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "part/2",
      "kind": "part",
      "number": "2",
      "heading": "INVOICING",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-amendment-no-6-regulations-2003/regulation-3",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-amendment-no-6-regulations-2003/regulation-4",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-amendment-no-6-regulations-2003/regulation-5",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-amendment-no-6-regulations-2003/regulation-6",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-amendment-no-6-regulations-2003/regulation-7",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-amendment-no-6-regulations-2003/regulation-8",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-amendment-no-6-regulations-2003/regulation-9",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-amendment-no-6-regulations-2003/regulation-10",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-amendment-no-6-regulations-2003/regulation-11",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-amendment-no-6-regulations-2003/regulation-12",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/13",
      "kind": "regulation",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-amendment-no-6-regulations-2003/regulation-13",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/14",
      "kind": "regulation",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-amendment-no-6-regulations-2003/regulation-14",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/15",
      "kind": "regulation",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-amendment-no-6-regulations-2003/regulation-15",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/16",
      "kind": "regulation",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-amendment-no-6-regulations-2003/regulation-16",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "part/3",
      "kind": "part",
      "number": "3",
      "heading": "FLAT-RATE SCHEME FOR SMALL BUSINESSES",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/17",
      "kind": "regulation",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-amendment-no-6-regulations-2003/regulation-17",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/18",
      "kind": "regulation",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-amendment-no-6-regulations-2003/regulation-18",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/19",
      "kind": "regulation",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-amendment-no-6-regulations-2003/regulation-19",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/20",
      "kind": "regulation",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-amendment-no-6-regulations-2003/regulation-20",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "part/4",
      "kind": "part",
      "number": "4",
      "heading": "PARTIAL EXEMPTION",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/21",
      "kind": "regulation",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-amendment-no-6-regulations-2003/regulation-21",
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "part/5",
      "kind": "part",
      "number": "5",
      "heading": "BAD DEBT RELIEF",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/22",
      "kind": "regulation",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-amendment-no-6-regulations-2003/regulation-22",
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "regulation/23",
      "kind": "regulation",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-amendment-no-6-regulations-2003/regulation-23",
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-amendment-no-6-regulations-2003/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-amendment-no-6-regulations-2003/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2008-12-04",
      "size": null,
      "url": "https://openlegislation.uk/value-added-tax-amendment-no-6-regulations-2003/pdf/uksi_20033220_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2003/3220/pdfs/uksi_20033220_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1994/23",
      "title": "Value Added Tax Act 1994",
      "url": "https://openlegislation.uk/value-added-tax-act-1994",
      "provisions": [
        "section/6",
        "section/12",
        "section/26",
        "section/26B",
        "section/36",
        "schedule/11/paragraph/2",
        "schedule/11/paragraph/2A",
        "schedule/11/paragraph/2B",
        "schedule/11/paragraph/3",
        "schedule/11/paragraph/6"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-amendment-no-6-regulations-2003/changes.json",
  "changes_made_by": 35,
  "changes_made_by_url": "https://openlegislation.uk/value-added-tax-amendment-no-6-regulations-2003/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-amendment-no-6-regulations-2003/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/3220",
    "retrieved_at": "2026-10-29T05:37:09.210592+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."
}