{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no-6-regulations-2003/regulation-1",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-6-regulations-2003/regulation-1.json",
  "legislation": "uksi/2003/3220",
  "legislation_title": "The Value Added Tax (Amendment) (No. 6) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-no-6-regulations-2003",
  "path": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation and commencement",
  "text": "(1) These Regulations may be cited as the Value Added Tax (Amendment) (No. 6) Regulations 2003 and come into force—\n(a) for the purposes of Part 5 (bad debt relief) on 11th December 2003, and\n(b) for all other purposes on 1st January 2004.\n(2) Part 4 (partial exemption) has effect in relation to input tax incurred by a taxable person on goods imported or acquired by, or goods or services supplied to, him on or after 1st January 2004.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/3220/regulation/1",
    "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."
}