{
  "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2015/regulation-2",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2015/regulation-2.json",
  "legislation": "uksi/2015/1978",
  "legislation_title": "The Value Added Tax (Amendment) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2015",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Citation, commencement and effect",
  "text": "(1) Regulations 4, 5 and 6 have effect as follows—\n(a) regulation 4 will have effect in relation to longer periods commencing on or after 1st January 2016,\n(b) regulation 5 will have effect in relation to methods approved or directed under regulation 102 of the Value Added Tax Regulations 1995 on or after 1st January 2016,\n(c) regulation 6 will have effect in relation to prescribed accounting periods commencing on or after 1st January 2016.\n(2) “Longer periods” in paragraph (1)(a) and “prescribed accounting periods” in paragraph (1)(c), mean the longer period and prescribed accounting period determined under Part 14 of the Value Added Tax Regulations 1995.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1995/2518; relevant amending instruments are S.I. 1996/1250, S.I. 1999/3114, S.I. 2004/3140, S.I 2005/762, S.I. 2007/768, S.I. 2009/820, S.I. 2010/559."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/1978/regulation/2",
    "retrieved_at": "2026-10-28T23:29:38.993565+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."
}