{
  "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2011/regulation-3",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2011/regulation-3.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/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Adjustments to the deduction of input tax on capital items",
  "text": "In regulation 112(3) (interpretation of Part XV)—\n(a) for “paragraph 37(3)” substitute “paragraph 37(1)”;\n(b) for “paragraph 37(5)” substitute “paragraph 37(3)”;\n(c) for “3” substitute “36”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/254/regulation/3",
    "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."
}