{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no2-regulations-2007/regulation-7",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no2-regulations-2007/regulation-7.json",
  "legislation": "uksi/2007/768",
  "legislation_title": "The Value Added Tax (Amendment) (No.2) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-no2-regulations-2007",
  "path": "regulation/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Input tax and partial exemption",
  "text": "In regulation 101—\n(a) for sub-paragraphs (b)(i) to (v) of paragraph (3) substitute—\n“(i) any supply of a description falling within Group 5 of Schedule 9 to the Act,\n(ii) any other financial transaction, and\n(iii) any real estate transaction,”,\n(b) after paragraph (5) insert—\n“(6) For the purposes of this regulation, a “real estate transaction” includes any grant, assignment (including any transfer, disposition or sale), surrender or reverse surrender of any interest in, right over or licence to occupy land.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/768/regulation/7",
    "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."
}