{
  "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2021/regulation-2",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2021/regulation-2.json",
  "legislation": "uksi/2021/986",
  "legislation_title": "The Value Added Tax (Amendment) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2021",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the Value Added Tax Regulations 1995",
  "text": "Regulation 32B of the Value Added Tax Regulations 1995 is amended as follows—\n(a) omit paragraphs (2) to (5);\n(b) in paragraph (6), for “exemptions under paragraphs (1)(b) and (3) do” substitute “exemption under paragraph (1)(b) does”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1995/2518; amended by S.I. 2018/261; there are other amending instruments but none are relevant."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/986/regulation/2",
    "retrieved_at": "2026-10-28T22:09:29.793137+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."
}