{
  "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-1997/regulation-14",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-1997/regulation-14.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/14",
  "kind": "regulation",
  "number": "14",
  "heading": null,
  "text": "Regulation 172 shall be amended as follows—\n(a) for the words “supply in question” in paragraph (1A) there shall be substituted the words “relevant supply”; and\n(b) for the word “supply” where it first appears in paragraph (2) there shall be substituted the words “relevant supply”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph (1A) of regulation 172 was inserted, and paragraph (2) substituted, by S.I. 1996/2960."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/1086/regulation/14",
    "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."
}