{
  "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2004",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2004.json",
  "id": "uksi/2004/767",
  "title": "The Value Added Tax (Amendment) Regulations 2004",
  "short_title": "Value Added Tax 2004",
  "long_title": "These Regulations, which come into force on 1st April 2004, further amend Parts 7 (annual accounting scheme), 7A (flat-rate scheme for small businesses) and 8 (cash accounting scheme) of the Value Added Tax Regulations 1995 (S.I. 1995/2518) (“principal Regulations”).",
  "citation": "S.I. 2004/767",
  "type": "uksi",
  "year": "2004",
  "number": "767",
  "version": "current",
  "date": "2004-03-17",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2004/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2004/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Transitional provision: couriers using the flat-rate scheme for small businesses",
      "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2004/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Amendment",
      "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2004/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Annual accounting scheme",
      "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2004/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Annual accounting scheme",
      "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2004/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Flat-rate scheme for small businesses",
      "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2004/regulation-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Cash accounting scheme",
      "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2004/regulation-7",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Cash accounting scheme",
      "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2004/regulation-8",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Cash accounting scheme",
      "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2004/regulation-9",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Cash accounting scheme",
      "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2004/regulation-10",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2004/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2004/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/767",
    "retrieved_at": "2026-10-29T05:29:26.943098+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."
}