{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no3-regulations-1997",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no3-regulations-1997.json",
  "id": "uksi/1997/1614",
  "title": "The Value Added Tax (Amendment) (No.3) Regulations 1997",
  "short_title": "Value Added Tax 1997",
  "long_title": "These Regulations, which come into force on 3rd July 1997, amend Parts VIII (Cash Accounting) and XV (Adjustments to the Deduction of Input Tax on Capital Items) of the Value Added Tax Regulations 1995 (S.I.1995/2518) (the “principal Regulations”). Regulations 3 to 9 amend Part VIII and regulations 10 to 13 amend Part XV of the principal Regulations.",
  "citation": "S.I. 1997/1614",
  "type": "uksi",
  "year": "1997",
  "number": "1614",
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  "date": "1997-07-02",
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  "made_under": [
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      "id": "ukpga/1994/23",
      "title": "Value Added Tax Act 1994",
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    "source_url": "https://www.legislation.gov.uk/uksi/1997/1614",
    "retrieved_at": "2026-10-29T12:06:28.823629+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."
}