{
  "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2017/regulation-2",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2017/regulation-2.json",
  "legislation": "uksi/2017/295",
  "legislation_title": "The Value Added Tax (Amendment) Regulations 2017",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2017",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the Value Added Tax Regulations 1995",
  "text": "Part 7A of the Value Added Tax Regulations 1995 (flat-rate scheme for small businesses) is amended as follows.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1995/2518. Part 7A was inserted by S.I. 2002/1142 and that Part was further amended by S.I. 2003/1069, S.I. 2003/3220, S.I. 2004/767, S.I. 2007/1418, S.I. 2009/586, S.I. 2010/2240 and S.I. 2010/2940."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/295/regulation/2",
    "retrieved_at": "2026-10-28T23:13:51.792463+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."
}