{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no3-regulations-2014/regulation-2",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no3-regulations-2014/regulation-2.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/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the Value Added Tax Regulations 1995",
  "text": "The Value Added Tax Regulations 1995 are amended as follows.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1995/2518 to which relevant amendments were made by S.I. 1991/371, S.I. 1996/2960, S.I. 1997/1086, S.I. 1998/59, S.I. 1999/438, S.I. 1999/3029, S.I. 2002/3027, S.I. 2003/3220, S.I. 2004/3140, S.I. 2005/2231, S.I. 2007/313, S.I. 2009/586, S.I. 2009/3241 and S.I. 2010/2940."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/2430/regulation/2",
    "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."
}