{
  "url": "https://openlegislation.uk/value-added-tax-annual-accounting-regulations-1988/regulation-6",
  "json_url": "https://openlegislation.uk/value-added-tax-annual-accounting-regulations-1988/regulation-6.json",
  "legislation": "uksi/1988/886",
  "legislation_title": "The Value Added Tax (Annual Accounting) Regulations 1988",
  "legislation_url": "https://openlegislation.uk/value-added-tax-annual-accounting-regulations-1988",
  "path": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Admission to the scheme",
  "text": "An authorised person who ceases to operate the scheme either of his own volition or because the value of taxable supplies made by him exceeds the level provided for in regulation 5 above shall account for and pay tax as provided for by or under the Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/886/regulation/6",
    "retrieved_at": "2026-10-29T16:06:33.166370+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."
}