{
  "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2011",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2011.json",
  "id": "uksi/2011/254",
  "title": "The Value Added Tax (Amendment) Regulations 2011",
  "short_title": "Value Added Tax 2011",
  "long_title": "These Regulations, which come into force on 2nd March 2011, amend Part 15 (adjustments to the deduction of input tax on capital items) of the Value Added Tax Regulations 1995 (S.I. 1995/2518).",
  "citation": "S.I. 2011/254",
  "type": "uksi",
  "year": "2011",
  "number": "254",
  "version": "current",
  "date": "2011-02-08",
  "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-2011/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and effect",
      "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2011/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Amendment of the Value Added Tax Regulations 1995",
      "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2011/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Adjustments to the deduction of input tax on capital items",
      "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2011/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Adjustments to the deduction of input tax on capital items",
      "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2011/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Adjustments to the deduction of input tax on capital items",
      "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2011/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2011/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-2011/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/254",
    "retrieved_at": "2026-10-29T02:18:20.563426+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."
}