{
  "url": "https://openlegislation.uk/value-added-tax-general-amendment-no-2-regulations-1988",
  "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-2-regulations-1988.json",
  "id": "uksi/1988/2108",
  "title": "The Value Added Tax (General) (Amendment) (No. 2) Regulations 1988",
  "short_title": "Value Added Tax (General) 1988",
  "long_title": "These Regulations which come into force on 1st January 1989 amend and consolidate various provisions of the Value Added Tax (General) Regulations 1985. In the main they reflect amendments to Schedule 1 of the Value Added Tax Act 1983 introduced by section 14 of the Finance Act 1988. However, there is a substantive amendment to regulation 46.",
  "citation": "S.I. 1988/2108",
  "type": "uksi",
  "year": "1988",
  "number": "2108",
  "version": "current",
  "date": "1988-12-02",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 3,
  "provisions": [
    {
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      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-general-amendment-no-2-regulations-1988/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
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      "url": "https://openlegislation.uk/value-added-tax-general-amendment-no-2-regulations-1988/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
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    },
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    },
    {
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    },
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      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-general-amendment-no-2-regulations-1988/signature",
      "extent": null,
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    },
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      "path": "schedule",
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      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-general-amendment-no-2-regulations-1988/schedule",
      "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-1988/note",
      "extent": null,
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    }
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      "date": "2023-11-22",
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      "url": "https://openlegislation.uk/value-added-tax-general-amendment-no-2-regulations-1988/pdf/uksi_19882108_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/1988/2108/pdfs/uksi_19882108_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "reg. 8",
      "affecting": "uksi/1991/2312",
      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 3) Regulations 1991",
      "affecting_provisions": null
    },
    {
      "type": "revoked",
      "affected_provisions": "Sch, Forms 1,4,5",
      "affecting": "uksi/1991/2312",
      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 3) Regulations 1991",
      "affecting_provisions": null
    },
    {
      "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": [
        "section/14",
        "section/19",
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        "schedule/1/paragraph/14",
        "schedule/7/paragraph/2",
        "schedule/7/paragraph/8"
      ]
    }
  ],
  "changes_made_to": 3,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-2-regulations-1988/changes.json",
  "changes_made_by": 7,
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  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-2-regulations-1988/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/2108",
    "retrieved_at": "2026-10-29T15:53:44.103043+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."
}