{
  "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2025/regulation-1",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2025/regulation-1.json",
  "legislation": "uksi/2025/578",
  "legislation_title": "The Value Added Tax (Amendment) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2025",
  "path": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation, commencement and effect",
  "text": "(1) These Regulations may be cited as the Value Added Tax (Amendment) Regulations 2025 and come into force on 13th June 2025.\n(2) These Regulations have effect in relation to a person who, on or after 14th June 2025, ceases to be liable or entitled to be registered under the Value Added Tax Act 1994.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/578/regulation/1",
    "retrieved_at": "2026-10-28T21:16:04.628577+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."
}