{
  "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2018/regulation-3",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2018/regulation-3.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/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment of the Value Added Tax Regulations 1995",
  "text": "In regulation 24 before “increase in consideration” insert—\n“ “API platform” means the application programming interface that enables electronic communication with HMRC, as specified by the Commissioners in a specific or general direction;\n“functional compatible software” means a software program or set of compatible software programs the functions of which include—\n(a) recording and preserving electronic records in an electronic form;\n(b) providing information to HMRC from the electronic records and returns in an electronic form and by using the API platform; and\n(c) receiving information from HMRC using the API platform in relation to a person’s compliance with obligations under these Regulations which are required to be met by use of the software;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/261/regulation/3",
    "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."
}