{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no3-regulations-1997/regulation-13",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no3-regulations-1997/regulation-13.json",
  "legislation": "uksi/1997/1614",
  "legislation_title": "The Value Added Tax (Amendment) (No.3) Regulations 1997",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-no3-regulations-1997",
  "path": "regulation/13",
  "kind": "regulation",
  "number": "13",
  "heading": null,
  "text": "Regulation 116 shall be amended as follows—\n(a) in paragraph (1)—\n(i) after the words “regulation 115(3)” there shall be inserted “and (3B)”; and\n(ii) after the words “paragraphs (2)” there shall be inserted “, (A2)”; and\n(b) after paragraph (1) there shall be inserted—\n“(A2) Subject to paragraph (2) below, the attribution of the total input tax on a capital item for subsequent intervals determined in accordance with regulation 114(5A) above shall be determined by such method as is agreed with the Commissioners.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/1614/regulation/13",
    "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."
}