{
  "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2019/regulation-9",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2019/regulation-9.json",
  "legislation": "uksi/2019/1048",
  "legislation_title": "The Value Added Tax (Amendment) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2019",
  "path": "regulation/9",
  "kind": "regulation",
  "number": "9",
  "heading": "Amendment of the Value Added Tax Regulations 1995",
  "text": "In regulation 38A—\n(a) in paragraph (2)—\n(i) for “Paragraphs (5) and (6) of regulation 38 shall apply”, substitute “Paragraph (5) of regulation 38 applies”; and\n(ii) for “they apply” substitute “it applies”; and\n(b) at the end of paragraph (3), after “regulations 34 and 35”, insert “except insofar as there is an error arising from a failure to make any entry required by this regulation”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/1048/regulation/9",
    "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."
}