{
  "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-1999/regulation-8",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-1999/regulation-8.json",
  "legislation": "uksi/1999/438",
  "legislation_title": "The Value Added Tax (Amendment) Regulations 1999",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-1999",
  "path": "regulation/8",
  "kind": "regulation",
  "number": "8",
  "heading": null,
  "text": "–\n(1) In paragraph (1) of regulation 43G (as renumbered in accordance with regulation 3 above)–\n(a) for “regulation 37H(b)” there shall be substituted “regulation 43H(b)”; and\n(b) for “regulation 37B(b)” there shall be substituted “regulation 43B(b)”.\n(2) In paragraph (2) of regulation 43G (as renumbered in accordance with regulation 3 above)–\n(a) for “regulation 37E” in subparagraph (e) there shall be substituted “regulation 43E”; and\n(b) for “regulation 37F” in subparagraph (f) there shall be substituted “regulation 43F”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/438/regulation/8",
    "retrieved_at": "2026-10-29T11:00:24.794528+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."
}