{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no3-regulations-2007/regulation-6",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no3-regulations-2007/regulation-6.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/6",
  "kind": "regulation",
  "number": "6",
  "heading": null,
  "text": "In Part 8 (cash accounting), in regulation 58(2) omit “or” at the end of sub-paragraph (e) and, after sub-paragraph (f), insert—\n“; or\n(g) supplies of goods in respect of which it is for the recipient, on the supplier’s behalf, to account for and pay the VAT.”.",
  "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/6",
    "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."
}