{
  "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-37H",
  "json_url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-37H.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/37H",
  "kind": "regulation",
  "number": "43H",
  "heading": "Reimbursement arrangements made before 11th February 1998",
  "text": "Reimbursement arrangements made by a claimant before 11th February 1998 shall not be disregarded for the purposes of section 80(3) of the Act if, not later than 11th March 1998—\n(a) he includes in those arrangements (if they are not already included) the provisions described in regulation 43C above; and\n(b) gives the undertakings described in regulation 43G above.",
  "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": "Reg. 43H omitted (1.9.2005 in relation to claims made under 1994 c. 23, s. 80 on or after that date) by virtue of The Value Added Tax (Amendment) (No. 2) Regulations 2005 (S.I. 2005/2231), regs. 1(2), 9"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 43H(a) substituted (1.4.1999) by The Value Added Tax (Amendment) Regulations 1999 (S.I. 1999/438), regs. 1, 9(a)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in reg. 43H(b) substituted (1.4.1999) by The Value Added Tax (Amendment) Regulations 1999 (S.I. 1999/438), regs. 1, 9(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/2518/regulation/37H",
    "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."
}