{
  "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2012/regulation-2",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2012/regulation-2.json",
  "legislation": "uksi/2012/33",
  "legislation_title": "The Value Added Tax (Amendment) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2012",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Citation, commencement and effect",
  "text": "These Regulations come into force on 1st April 2012 and have effect in relation to returns required by regulation 25 of the Value Added Tax Regulations 1995 made for any prescribed accounting period which commences on or after that date.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1995/2518; regulation 25 was amended by S.I. 2000/258, 2000/794, 2004/1675 and 2009/2978."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/33/regulation/2",
    "retrieved_at": "2026-10-29T01:45:22.982969+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."
}