{
  "url": "https://openlegislation.uk/indirect-taxes-notifiable-arrangements-amendment-regulations-2023/regulation-3",
  "json_url": "https://openlegislation.uk/indirect-taxes-notifiable-arrangements-amendment-regulations-2023/regulation-3.json",
  "legislation": "uksi/2023/473",
  "legislation_title": "The Indirect Taxes (Notifiable Arrangements) (Amendment) Regulations 2023",
  "legislation_url": "https://openlegislation.uk/indirect-taxes-notifiable-arrangements-amendment-regulations-2023",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment of the Indirect Taxes (Notifiable Arrangements) Regulations 2017",
  "text": "In regulation 5(5) (offshore supplies – insurance and finance)—\n(a) at the end of sub-paragraph (b), omit “or”;\n(b) at the end of sub-paragraph (c), for “suppliers.” substitute “suppliers; or”; and\n(c) after that sub-paragraph insert—\n“(d) would otherwise fall to be disregarded by virtue of section 43(1)(a) of the Value Added Tax Act 1994.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 23. Section 43(1) was amended by section 25(2) of the Finance Act 1995 (c. 4), section 20(3) of the Finance Act 2004 (c. 12), paragraph 46(2) of Schedule 8 to the Taxation (Cross-border Trade) Act 2018 and paragraph 5(2) of Schedule 18 to the Finance Act 2019 (c. 1)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/473/regulation/3",
    "retrieved_at": "2026-10-28T21:46:16.152363+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."
}