{
  "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-3/paragraph-23",
  "json_url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-3/paragraph-23.json",
  "legislation": "ukpga/2020/26",
  "legislation_title": "Taxation (Post-transition Period) Act 2020",
  "legislation_url": "https://openlegislation.uk/taxation-post-transition-period-act-2020",
  "path": "schedule/3/paragraph/23",
  "kind": "paragraph",
  "number": "23",
  "heading": null,
  "text": "(1) Regulation 15C (changes in consideration: debit notes and credit notes) is amended as follows.\n(2) In paragraph (1), at the end insert “ , subject to paragraph (1A) ”.\n(3) After paragraph (1) insert—\n“(1A) This regulation does not apply in relation to a case where the original supply was a supply of goods to a person who was not a taxable person.”",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 3 para. 23 in force at Royal Assent for specified purposes, see s. 11(1)(e)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 3 para. 23 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 9"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2020/26/schedule/3/paragraph/23",
    "retrieved_at": "2026-10-29T08:59:46.412349+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."
}