{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no3-regulations-2014/regulation-10",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no3-regulations-2014/regulation-10.json",
  "legislation": "uksi/2014/2430",
  "legislation_title": "The Value Added Tax (Amendment) (No.3) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-no3-regulations-2014",
  "path": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Amendment of the Value Added Tax Regulations 1995",
  "text": "(1) In Part 26 (UK Union and Non-Union Special Accounting Schemes: Registration), as inserted by regulation 9, for regulation 218 substitute—\n“218. The following communications must be made by using the electronic portal set up by the Commissioners for the purpose of implementing Sections 2 and 3 of Chapter 6 of Title XII to the principal VAT Directive —\n(a) a registration request under paragraph 4 of Schedule 3B or paragraph 5 of Schedule 3BA to the Act;\n(b) the information required by paragraph 7 of Schedule 3B or paragraph 6 of Schedule 3BA to the Act;\n(c) a return required under paragraph 11 of Schedule 3B or paragraph 9 of Schedule 3BA to the Act.”.\n(2) For the heading of Part 26, substitute “UK Union and Non-Union Special Accounting Schemes: Registration, Notification of Changes, and Returns”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/2430/regulation/10",
    "retrieved_at": "2026-10-29T00:03:04.707911+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."
}