{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no3-regulations-1999",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no3-regulations-1999.json",
  "id": "uksi/1999/1374",
  "title": "The Value Added Tax (Amendment) (No.3) Regulations 1999",
  "short_title": "Value Added Tax 1999",
  "long_title": "These Regulations, which come into force on 9th June 1999, amend the rules governing the time when a VAT charge arises on supplies of construction services. The amendments alleviate the impact of the current provisions on situations which do not involve tax avoidance. The amendments also continue to prevent avoidance of VAT involving the deferral of a VAT charge under contrived contracts where payment for construction services is not due for many years.",
  "citation": "S.I. 1999/1374",
  "type": "uksi",
  "year": "1999",
  "number": "1374",
  "version": "current",
  "date": "1999-05-18",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-amendment-no3-regulations-1999/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-amendment-no3-regulations-1999/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-amendment-no3-regulations-1999/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-amendment-no3-regulations-1999/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-amendment-no3-regulations-1999/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2008-11-13",
      "size": null,
      "url": "https://openlegislation.uk/value-added-tax-amendment-no3-regulations-1999/pdf/uksi_19991374_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/1999/1374/pdfs/uksi_19991374_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1994/23",
      "title": "Value Added Tax Act 1994",
      "url": "https://openlegislation.uk/value-added-tax-act-1994",
      "provisions": [
        "section/6",
        "section/8"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-amendment-no3-regulations-1999/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/value-added-tax-amendment-no3-regulations-1999/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-amendment-no3-regulations-1999/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/1374",
    "retrieved_at": "2026-10-29T10:48:09.051712+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."
}