{
  "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2012/regulation-6",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2012/regulation-6.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/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Amendment of the Value Added Tax Regulations 1995",
  "text": "In paragraph (6)—\n(a) at the beginning, omit “However”;\n(b) in sub-paragraph (b) omit “at the time when he would otherwise be notified under paragraph (7) below”; and\n(c) for “is not a specified person for the purposes of this regulation” substitute “is not required to make a return required by regulation 25 using an electronic return system”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/33/regulation/6",
    "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."
}