{
  "url": "https://openlegislation.uk/value-added-tax-general-amendment-no-3-regulations-1987/regulation-2",
  "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-3-regulations-1987/regulation-2.json",
  "legislation": "uksi/1987/1916",
  "legislation_title": "The Value Added Tax (General) (Amendment) (No. 3) Regulations 1987",
  "legislation_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-3-regulations-1987",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Revocations",
  "text": "Regulation 12(a) of the Value Added Tax (General) Regulations 1985 (Amendment) Regulations 1985 and regulation 4 of the Value Added Tax (General) (Amendment) Regulations 1986 are revoked.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1985/1650."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 1986/71."
    }
  ],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affecting": "uksi/1991/2312",
      "affecting_title": "The Value Added Tax (General) (Amendment) (No. 3) Regulations 1991"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/1916/regulation/2",
    "retrieved_at": "2026-10-29T16:18:22.602895+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."
}