{
  "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2010/regulation-7",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2010/regulation-7.json",
  "legislation": "uksi/2010/559",
  "legislation_title": "The Value Added Tax (Amendment) Regulations 2010",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2010",
  "path": "regulation/7",
  "kind": "regulation",
  "number": "7",
  "heading": null,
  "text": "In regulation 106(1) (treatment of input tax attributable to exempt supplies as being attributable to taxable supplies) for “Subject to regulation 106A” substitute “Where regulation 105A does not apply then, subject to regulations 106A and 106ZA(1)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/559/regulation/7",
    "retrieved_at": "2026-10-29T02:50:21.716250+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."
}