{
  "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-value-added-tax-late-payment-interest-and-repayment-interest-exceptions-and-consequential-amendments-order-2022/article-8",
  "json_url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-value-added-tax-late-payment-interest-and-repayment-interest-exceptions-and-consequential-amendments-order-2022/article-8.json",
  "legislation": "uksi/2022/1298",
  "legislation_title": "The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022",
  "legislation_url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-value-added-tax-late-payment-interest-and-repayment-interest-exceptions-and-consequential-amendments-order-2022",
  "path": "article/8",
  "kind": "article",
  "number": "8",
  "heading": "The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020",
  "text": "(1) The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020 is amended as follows.\n(2) In regulation 8 (application with modifications of the Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019)—\n(a) omit sub-paragraph (a);\n(b) in sub-paragraph (b), for “regulation 10(1)(a) and (2)” substitute “regulation 10(2)”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 8 in force at 1.1.2023, see art. 1(3)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2020/1495."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/1298/article/8",
    "retrieved_at": "2026-10-28T21:52:22.939063+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."
}