{
  "url": "https://openlegislation.uk/value-added-tax-accounting-procedures-for-import-vat-for-vat-registered-persons-and-amendment-eu-exit-regulations-2019/regulation-9",
  "json_url": "https://openlegislation.uk/value-added-tax-accounting-procedures-for-import-vat-for-vat-registered-persons-and-amendment-eu-exit-regulations-2019/regulation-9.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/9",
  "kind": "regulation",
  "number": "9",
  "heading": "Withdrawal of the option of a registered person to account for and pay import VAT under these Regulations",
  "text": "(1) The Commissioners may direct that a registered person may not account for and pay import VAT as provided for in these Regulations where they consider it necessary to do so for the protection of the revenue.\n(2) A direction of the Commissioners under this Regulation must be given by notice in writing to the registered person and takes effect from a date not earlier than the date of the direction.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 9 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/60/regulation/9",
    "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."
}