{
  "url": "https://openlegislation.uk/value-added-tax-general-amendment-no-2-regulations-1995/regulation-1",
  "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-2-regulations-1995/regulation-1.json",
  "legislation": "uksi/1995/913",
  "legislation_title": "The Value Added Tax (General) (Amendment) (No. 2) Regulations 1995",
  "legislation_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-2-regulations-1995",
  "path": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": null,
  "text": "These regulations may be cited as the Value Added Tax (General)(Amendment) (No. 2) Regulations 1995 and shall come into force on the day that the Finance Bill 1995 is passed.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/913/regulation/1",
    "retrieved_at": "2026-10-29T13:12:02.696508+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."
}