{
  "url": "https://openlegislation.uk/free-zones-customs-excise-and-value-added-tax-regulations-2021/regulation-9",
  "json_url": "https://openlegislation.uk/free-zones-customs-excise-and-value-added-tax-regulations-2021/regulation-9.json",
  "legislation": "uksi/2021/1156",
  "legislation_title": "The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/free-zones-customs-excise-and-value-added-tax-regulations-2021",
  "path": "regulation/9",
  "kind": "regulation",
  "number": "9",
  "heading": "Amendment of the Value Added Tax Regulations 1995",
  "text": "In regulation 14 (contents of VAT invoice) of the Value Added Tax Regulations 1995, after paragraph (1)(o) insert –\n“(p) where a VAT invoice relates in whole or in part to a supply falling within Item 1 of Group 22 of Schedule 8 to the Act (free zones), the reference “free zone”.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1995/2518; regulation 14(1) has been amended by S.I. 1996/1250, 2003/3220, 2007/2085, and 2012/2951."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Group 22 is inserted by regulation 8(3) of this instrument."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/1156/regulation/9",
    "retrieved_at": "2026-10-28T22:08:03.197690+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."
}