{
  "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2018/regulation-2",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2018/regulation-2.json",
  "legislation": "uksi/2018/261",
  "legislation_title": "The Value Added Tax (Amendment) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2018",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the Value Added Tax Regulations 1995",
  "text": "Part 5 of the Value Added Tax Regulations 1995 (accounting payment and records) is amended as follows.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I 1995/2518; relevant amending instruments are S.I.1996/1250, 1999/3114, 2000/258, 2003/1485, 2003/2096, 2003/3220, 2004/1675, 2007/1418, 2009/2978, 2010/559, 2012/33, 2012/1899 and 2014/1497."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/261/regulation/2",
    "retrieved_at": "2026-10-28T23:01:15.744155+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."
}