{
  "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-70",
  "json_url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-70.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/70",
  "kind": "regulation",
  "number": "70",
  "heading": "Notification of use of a scheme",
  "text": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": "repealed",
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 70 revoked (1.11.1997) by The Value Added Tax (Amendment) (No. 4) Regulations 1997 (S.I. 1997/2437), regs. 1, 2"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 70 in force at 20.10.1995, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/2518/regulation/70",
    "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."
}