{
  "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2012/regulation-9",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2012/regulation-9.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/9",
  "kind": "regulation",
  "number": "9",
  "heading": "Amendment of the Value Added Tax Regulations 1995",
  "text": "After paragraph (15) insert—\n“(15A) A person who—\n(a) on 31 March 2012 was registered for VAT with an effective date of registration before that date,\n(b) was not as at 31 March 2012 required to make a return required by regulation 25 using an electronic return system, and\n(c) fails to comply with paragraph (3),\nis only liable to a penalty in relation to returns made for prescribed accounting periods which end on or after 31 March 2013.”.",
  "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/9",
    "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."
}