{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no2-regulations-2007",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no2-regulations-2007.json",
  "id": "uksi/2007/768",
  "title": "The Value Added Tax (Amendment) (No.2) Regulations 2007",
  "short_title": "Value Added Tax 2007",
  "long_title": "These Regulations, which come into force on 1st April 2007, amend Part VIII and Part XIV of, and Schedule 1 to, the VAT Regulations 1995 (S.I. 1995/2518). Part VIII deals with cash accounting, Part XIV deals with input tax and partial exemption and Schedule 1 contains a number of prescribed forms.",
  "citation": "S.I. 2007/768",
  "type": "uksi",
  "year": "2007",
  "number": "768",
  "version": "current",
  "date": "2007-03-08",
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      "url": "https://openlegislation.uk/value-added-tax-amendment-no2-regulations-2007/introduction",
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      "heading": "Form No.13: New Means of Transport",
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  "made_under": [
    {
      "id": "ukpga/1994/23",
      "title": "Value Added Tax Act 1994",
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    "source_url": "https://www.legislation.gov.uk/uksi/2007/768",
    "retrieved_at": "2026-10-29T03:58:18.268916+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."
}