{
  "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2011/regulation-1",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2011/regulation-1.json",
  "legislation": "uksi/2011/254",
  "legislation_title": "The Value Added Tax (Amendment) Regulations 2011",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2011",
  "path": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation, commencement and effect",
  "text": "(1) These Regulations may be cited as the Value Added Tax (Amendment) Regulations 2011 and come into force on 2nd March 2011.\n(2) Regulations 3 to 5 have effect in relation to supplies treated as made under paragraph 37 of Schedule 10 to the Value Added Tax Act 1994 where the building that is supplied was completed on or after 1st March 2011.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Schedule 10 was substituted by S.I. 2008/1146, article 2 with effect in relation to supplies made on or after 1st June 2008 subject to the savings in Schedule 2 to that instrument; paragraph 37 of Schedule 10 was further amended by S.I. 2011/86, article 8 with effect in relation to buildings completed on or after 1st March 2011."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/254/regulation/1",
    "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."
}