{
  "url": "https://openlegislation.uk/value-added-tax-general-amendment-no-2-regulations-1987",
  "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-2-regulations-1987.json",
  "id": "uksi/1987/510",
  "title": "The Value Added Tax (General) (Amendment) (No. 2) Regulations 1987",
  "short_title": "Value Added Tax (General) 1987",
  "long_title": "These Regulations delete Part V of the Value Added Tax (General) Regulations 1985 (the “principal Regulations”), and substitute a new Part V. The provisions reflect the requirements of Title XI of Council Directive No. 77/388/EEC (O.J. No. L145, 17.5.77, pp. 13—16).",
  "citation": "S.I. 1987/510",
  "type": "uksi",
  "year": "1987",
  "number": "510",
  "version": "current",
  "date": "1987-03-24",
  "revised": false,
  "valid_from": null,
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  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-general-amendment-no-2-regulations-1987/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
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      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-general-amendment-no-2-regulations-1987/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-general-amendment-no-2-regulations-1987/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-general-amendment-no-2-regulations-1987/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-general-amendment-no-2-regulations-1987/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
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      "date": "2023-11-22",
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      "url": "https://openlegislation.uk/value-added-tax-general-amendment-no-2-regulations-1987/pdf/uksi_19870510_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/1987/510/pdfs/uksi_19870510_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "Regulations",
      "affecting": "uksi/1995/2518",
      "affecting_title": "The Value Added Tax Regulations 1995",
      "affecting_provisions": "Sch. 2"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1983/55",
      "title": "Value Added Tax Act 1983 (repealed 1.9.1994)",
      "url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994",
      "provisions": [
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        "section/15"
      ]
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-2-regulations-1987/changes.json",
  "changes_made_by": 5,
  "changes_made_by_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-2-regulations-1987/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-2-regulations-1987/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/510",
    "retrieved_at": "2026-10-29T16:29:14.751186+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."
}