{
  "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2026/regulation-2",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2026/regulation-2.json",
  "legislation": "uksi/2026/765",
  "legislation_title": "The Value Added Tax (Amendment) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2026",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the Value Added Tax Regulations 1995",
  "text": "(1) The Value Added Tax Regulations 1995 are amended as follows.\n(2) In regulation 113 (capital items to which Part 15 applies)—\n(a) in paragraph (2), omit sub-paragraph (d);\n(b) in paragraph (3)(a), omit “or (d)”;\n(c) in paragraph (4)—\n(i) in sub-paragraph (a), for “£250,000” substitute “£600,000”;\n(ii) in sub-paragraph (b), for “(2)(d), (e) or (f)” substitute “(2)(e) or (f)”.\n(3) In regulation 113A (grant of facilities for the self storage of goods under item 1(ka) of Group 1 of Schedule 9 to the Value Added Tax Act 1994), in paragraph (2)(a), for “£250,000” substitute “£600,000”.\n(4) In regulation 114 (period of adjustment), in paragraph (3)(b), for “regulation 113(2)(d) to (f)” substitute “regulation 113(2)(e) or (f)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/765/regulation/2",
    "retrieved_at": "2026-10-28T20:58:18.217935+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."
}