{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no3-regulations-2014/regulation-5",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no3-regulations-2014/regulation-5.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/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Amendment of the Value Added Tax Regulations 1995",
  "text": "(1) At the start of paragraph (1) of regulation 166 (bad debt relief: the making of a claim to the Commissioners) insert “Subject to regulation 166AA, and”.\n(2) After regulation 166 insert—\n“The making of a claim to the Commissioners: special accounting schemes\n166AA. (1) This regulation applies where the VAT on the relevant supply was accounted for on a relevant non-UK return or a relevant special scheme return.\n(2) Where this regulation applies, the claimant must make the claim by—\n(a) amending, in accordance with Article 61 of the Implementing Regulation, that relevant non-UK return or relevant special scheme return; or\n(b) (where the period during which a person is entitled to make such an amendment has expired) notifying the Commissioners of the claim in writing in the English language.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Council Implementing Regulation (EU) No 282/2011, OJ No L 77, 23.3.11, p. 1, to which relevant amendments are made by Council Regulation (EU) No 967/2012, OJ No L 290, 20.10.12, p. 1 with effect from 1st January 2015."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/2430/regulation/5",
    "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."
}