{
  "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2017/regulation-5",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2017/regulation-5.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/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Amendment of the Value Added Tax Regulations 1995",
  "text": "In regulation 55H—\n(a) at the beginning of paragraph (1), for “The appropriate percentage” substitute “Subject to regulation 55KA, the appropriate percentage”;\n(b) in paragraph (2)—\n(i) in sub-paragraph (a)—\n(aa) for “beginning with a relevant date” substitute “not falling within (b)”;\n(bb) for “at the relevant date” substitute “on the first day of the period”;\n(ii) omit sub-paragraph (c).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/295/regulation/5",
    "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."
}