{
  "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2019",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2019.json",
  "id": "uksi/2019/1048",
  "title": "The Value Added Tax (Amendment) Regulations 2019",
  "short_title": "Value Added Tax 2019",
  "long_title": "These Regulations amend Part 3 (VAT invoices and other invoicing requirements) and Part 5 (accounting, payment and records) of the Value Added Tax Regulations 1995 (S.I 1995/2518: “the Principal Regulations”).",
  "citation": "S.I. 2019/1048",
  "type": "uksi",
  "year": "2019",
  "number": "1048",
  "version": "current",
  "date": "2019-06-25",
  "revised": false,
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  "unapplied_effects": 0,
  "provisions": [
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2019/introduction",
      "extent": null,
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    },
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      "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2019/regulation-1",
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    },
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    },
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      "heading": "Amendment of the Value Added Tax Regulations 1995",
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    },
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    },
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      "heading": "Amendment of the Value Added Tax Regulations 1995",
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      "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2019/regulation-8",
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      "heading": "Amendment of the Value Added Tax Regulations 1995",
      "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2019/regulation-9",
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    },
    {
      "path": "signature",
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      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2019/signature",
      "extent": null,
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    },
    {
      "path": "note",
      "kind": "note",
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      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2019/note",
      "extent": null,
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    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1994/23",
      "title": "Value Added Tax Act 1994",
      "url": "https://openlegislation.uk/value-added-tax-act-1994",
      "provisions": []
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2019/changes.json",
  "changes_made_by": 13,
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  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2019/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/1048",
    "retrieved_at": "2026-10-28T22:39:27.516089+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."
}