{
  "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2002/regulation-6",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2002/regulation-6.json",
  "legislation": "uksi/2002/1074",
  "legislation_title": "The Value Added Tax (Amendment) Regulations 2002",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2002",
  "path": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": null,
  "text": "After regulation 107(2) insert—\n“(3) But where a registered person has his registration cancelled at or before the end of a longer period, he shall account for any adjustment under this regulation on his final return.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/1074/regulation/6",
    "retrieved_at": "2026-10-29T07:00:08.980217+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."
}