{
  "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2006",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2006.json",
  "id": "uksi/2006/587",
  "title": "The Value Added Tax (Amendment) Regulations 2006",
  "short_title": "Value Added Tax 2006",
  "long_title": "These Regulations, which come into force on 1st April 2006 for the purposes of the VAT annual accounting scheme and on 6th April 2006 for the purposes of VAT returned goods relief, further amend the Value Added Tax Regulations 1995 (S.I. 1995/2518).",
  "citation": "S.I. 2006/587",
  "type": "uksi",
  "year": "2006",
  "number": "587",
  "version": "current",
  "date": "2006-03-07",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2006/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
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      "path": "regulation/1",
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      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2006/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
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      "kind": "regulation",
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      "heading": "Annual accounting scheme",
      "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2006/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
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      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Annual accounting scheme",
      "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2006/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Returned goods relief",
      "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2006/regulation-4",
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      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
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      "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2006/regulation-5",
      "extent": null,
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    },
    {
      "path": "signature",
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      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2006/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-2006/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1994/23",
      "title": "Value Added Tax Act 1994",
      "url": "https://openlegislation.uk/value-added-tax-act-1994",
      "provisions": []
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2006/changes.json",
  "changes_made_by": 11,
  "changes_made_by_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2006/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2006/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/587",
    "retrieved_at": "2026-10-29T04:35:45.816129+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."
}