{
  "url": "https://openlegislation.uk/value-added-tax-accounting-procedures-for-import-vat-for-vat-registered-persons-and-amendment-eu-exit-regulations-2019/regulation-7A",
  "json_url": "https://openlegislation.uk/value-added-tax-accounting-procedures-for-import-vat-for-vat-registered-persons-and-amendment-eu-exit-regulations-2019/regulation-7A.json",
  "legislation": "uksi/2019/60",
  "legislation_title": "The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/value-added-tax-accounting-procedures-for-import-vat-for-vat-registered-persons-and-amendment-eu-exit-regulations-2019",
  "path": "regulation/7A",
  "kind": "regulation",
  "number": "7A",
  "heading": "Correction of errors",
  "text": "Regulation 34 of the Value Added Tax Regulations 1995 (correction of errors) applies for the purposes of these Regulations as if the references to “output tax” in that regulation include import VAT chargeable on the importation of relevant goods.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 7A inserted (with effect in accordance with reg. 58 of the amending S.I.) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 57"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/60/regulation/7A",
    "retrieved_at": "2026-10-28T22:49:10.577800+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."
}