{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no3-regulations-2007/regulation-5",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no3-regulations-2007/regulation-5.json",
  "legislation": "uksi/2007/1418",
  "legislation_title": "The Value Added Tax (Amendment) (No.3) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-no3-regulations-2007",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": null,
  "text": "In Part 7A (flat rate scheme for small businesses), in regulation 55C—\n(a) in paragraph (1), for “and (5)” substitute “,(5) and (6)”;\n(b) in paragraph (3), for “paragraph (4)” substitute “paragraphs (4) and (6)”;\n(c) after paragraph (5) insert—\n“(6) Where a supply of goods to which section 55A(6) of the Act applies (customers to account for tax on supplies of goods of a kind used in missing trader intra-community fraud) is made to, or made by, a flat rate trader, that supply is neither a relevant purchase nor a relevant supply of his.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/1418/regulation/5",
    "retrieved_at": "2026-10-29T03:52:32.675238+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."
}