{
  "url": "https://openlegislation.uk/value-added-tax-general-amendment-no-2-regulations-1991/regulation-4",
  "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-2-regulations-1991/regulation-4.json",
  "legislation": "uksi/1991/1332",
  "legislation_title": "The Value Added Tax (General) (Amendment) (No. 2) Regulations 1991",
  "legislation_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-2-regulations-1991",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": null,
  "text": "In regulation 55(1)—\n(a) in sub-paragraph (b)(i) for “£58” there shall be substituted “£66” ;\n(b) in sub-paragraph (b)(ii) for “£210” there shall be substituted “£238” ;\n(c) in sub-paragraph (b)(iii) for “£230” there shall be substituted “£238” ; and\n(d) in sub-paragraph (b)(iv) for “£265” there shall be substituted “£420”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/1332/regulation/4",
    "retrieved_at": "2026-10-29T14:43:14.370929+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."
}