# The Value Added Tax (Amendment) Regulations 2018, Regulation 3: Amendment of the Value Added Tax Regulations 1995


In regulation 24 before “increase in consideration” insert—
“ “API platform” means the application programming interface that enables electronic communication with HMRC, as specified by the Commissioners in a specific or general direction;
“functional compatible software” means a software program or set of compatible software programs the functions of which include—
(a) recording and preserving electronic records in an electronic form;
(b) providing information to HMRC from the electronic records and returns in an electronic form and by using the API platform; and
(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;”.

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Source: https://www.legislation.gov.uk/uksi/2018/261/regulation/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-2018/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.