{
  "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-37E",
  "json_url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-37E.json",
  "legislation": "uksi/1995/2518",
  "legislation_title": "The Value Added Tax Regulations 1995",
  "legislation_url": "https://openlegislation.uk/value-added-tax-regulations-1995",
  "path": "regulation/37E",
  "kind": "regulation",
  "number": "43E",
  "heading": "Records",
  "text": "The claimant shall keep records of the following matters—\n(a) the names and addresses of those consumers whom he has reimbursed or whom he intends to reimburse;\n(b) the total amount reimbursed to each such consumer;\n(c) the amount of interest included in each total amount reimbursed to each consumer;\n(d) the date that each reimbursement is made.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 5A inserted (11.2.1998) by The Value Added Tax (Amendment) Regulations 1998 (S.I. 1998/59), regs. 1, 2"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Regs. 37A-37H renumbered as regs. 43A-43H (1.4.1999) by The Value Added Tax (Amendment) Regulations 1999 (S.I. 1999/438), regs. 1, 3"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/2518/regulation/37E",
    "retrieved_at": "2026-10-29T13:01:01.982800+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."
}