{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no-6-regulations-2003/regulation-8",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-6-regulations-2003/regulation-8.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/8",
  "kind": "regulation",
  "number": "8",
  "heading": null,
  "text": "In regulation 14(2)—\n(a) for the words at the beginning substitute—\n“Save as the Commissioners may otherwise allow, where a registered person provides a person in another member State with a VAT invoice or any document that refers to a VAT invoice and is intended to amend it, he must ensure that it states thereon the following particulars—”,\n(b) in sub-paragraph (a) for “(a) to (g) and (j)” substitute “(a) to (e), (g), (j) and (m)”,\n(c) in sub-paragraph (g) for “sub-paragraphs (k) and (l)” substitute “sub-paragraph (l)”.",
  "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/8",
    "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."
}