{
  "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2007",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2007.json",
  "id": "uksi/2007/313",
  "title": "The Value Added Tax (Amendment) Regulations 2007",
  "short_title": "Value Added Tax 2007",
  "long_title": "These Regulations, which come into force on 1st March 2007, amend regulations 170A (rules of attribution of payments received under certain credit agreements), 171(1) (repayment of a refund) and 172J (repayment of input tax where consideration not paid - attribution of payments) of the Value Added Tax Regulations 1995 (S. I. 1995/2518).",
  "citation": "S.I. 2007/313",
  "type": "uksi",
  "year": "2007",
  "number": "313",
  "version": "current",
  "date": "2007-02-07",
  "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-2007/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
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      "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2007/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
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    },
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    },
    {
      "path": "signature",
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      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2007/signature",
      "extent": null,
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      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2007/note",
      "extent": null,
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      "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-2007/changes.json",
  "changes_made_by": 3,
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  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2007/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/313",
    "retrieved_at": "2026-10-29T04:05:26.239831+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."
}