{
  "url": "https://openlegislation.uk/value-added-tax-accounting-and-records-amendment-regulations-1992/regulation-3",
  "json_url": "https://openlegislation.uk/value-added-tax-accounting-and-records-amendment-regulations-1992/regulation-3.json",
  "legislation": "uksi/1992/3097",
  "legislation_title": "The Value Added Tax (Accounting and Records) (Amendment) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/value-added-tax-accounting-and-records-amendment-regulations-1992",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": null,
  "text": "In regulation 2—\n(a) in paragraph (1), the words “and preserve” shall be omitted;\n(b) for paragraph (1)(e) there shall be substituted the following—\n“(e) documentation received by him relating to acquisitions by him of any goods from other member States;”;\n(c) for paragraph (1)(f) there shall be substituted the following—\n“(f) copy documentation issued by him relating to the transfer, dispatch or transportation of goods by him to other member States;”;\n(d) after sub-paragraph (f) there shall be inserted the following sub-paragraphs—\n“(g) documentation received by him relating to the transfer, dispatch or transportation of goods by him to other member States;\n(h) documentation relating to importations and exportations by him; and\n(i) all credit notes, debit notes or other documents which evidence an increase or decrease in consideration that are received, and copies of all such documents that are issued by him.”;\n(e) in paragraph (2), for the words “of this regulation” there shall be substituted “above”; and\n(f) paragraph (3) shall be omitted.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3097/regulation/3",
    "retrieved_at": "2026-10-29T14:09:53.585517+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."
}