{
  "url": "https://openlegislation.uk/value-added-tax-general-amendment-no-2-regulations-1989/regulation-5",
  "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-2-regulations-1989/regulation-5.json",
  "legislation": "uksi/1989/1302",
  "legislation_title": "The Value Added Tax (General) (Amendment) (No. 2) Regulations 1989",
  "legislation_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-2-regulations-1989",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": null,
  "text": "After regulation 30A of the principal Regulations there shall be inserted the following regulation–\n“Attribution of input tax on self-supplies\n30B Where under or by virtue of any provision of the Act a person makes a supply to himself, the input tax on that supply shall not be allowable as attributable to that supply.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1989/1302/regulation/5",
    "retrieved_at": "2026-10-29T15:39:57.641574+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."
}