{
  "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-37F",
  "json_url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-37F.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/37F",
  "kind": "regulation",
  "number": "43F",
  "heading": "Production of records",
  "text": "(1) Where a claimant is given notice in accordance with paragraph (2) below, he shall, in accordance with such notice produce to the Commissioners, or to an officer of theirs, the records that he is required to keep pursuant to regulation 43E above.\n(2) A notice given for the purposes of paragraph (1) above shall—\n(a) be in writing;\n(b) state the place and time at which, and the date on which the records are to be produced; and\n(c) be signed and dated by the Commissioners, or by an officer of theirs,\nand may be given before or after, or both before and after the Commissioners have paid credited the relevant amount to the claimant.",
  "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"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 43F(1) substituted (1.4.1999) by The Value Added Tax (Amendment) Regulations 1999 (S.I. 1999/438), regs. 1, 7"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in reg. 43F(2) substituted (1.9.2005 in relation to claims made under 1994 c. 23, s. 80 on or after that date) by The Value Added Tax (Amendment) (No. 2) Regulations 2005 (S.I. 2005/2231), regs. 1(2), 7"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/2518/regulation/37F",
    "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."
}