{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no5-regulations-1996/note",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no5-regulations-1996/note.json",
  "legislation": "uksi/1996/2960",
  "legislation_title": "The Value Added Tax (Amendment) (No.5) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-no5-regulations-1996",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations, which come into force on 17th December 1996, amend Regulation 172 of the Value Added Tax Regulations 1995 (S.I. 1995/2518) so that consideration shall not be taken as written off as a bad debt until at least six months has elapsed from the time when the debt becomes due and payable.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/2960/note",
    "retrieved_at": "2026-10-29T12:31:31.429912+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."
}