{
  "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-44",
  "json_url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-44.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/44",
  "kind": "regulation",
  "number": "44",
  "heading": "Interpretation of Part VI",
  "text": "In this Part—\n“body corporate” means a body corporate which is under a duty to make payments on account by virtue of the Value Added Tax (Payments on Account) Order 1993 and “relevant division” means a division of a body corporate by reference to the business of which that body corporate is under such a duty;\n“payments on account” has the same meaning as in the Value Added Tax (Payments on Account) Order 1993.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 44 in force at 20.10.1995, see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1993/2001."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/2518/regulation/44",
    "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."
}