{
  "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-1997/regulation-11",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-1997/regulation-11.json",
  "legislation": "uksi/1997/1086",
  "legislation_title": "The Value Added Tax (Amendment) Regulations 1997",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-1997",
  "path": "regulation/11",
  "kind": "regulation",
  "number": "11",
  "heading": null,
  "text": "In regulation 166(1), after the words “on his return”, there shall be added the following “for the prescribed accounting period in which he becomes entitled to make the claim or, subject to regulation 165A, any later return”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/1086/regulation/11",
    "retrieved_at": "2026-10-29T12:09:25.024623+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."
}