{
  "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021.json",
  "id": "uksi/2021/715",
  "title": "The Value Added Tax (Amendment) (EU Exit) Regulations 2021",
  "short_title": "Value Added Tax 2021",
  "long_title": "These Regulations amend the Value Added Tax Act 1994 (“VATA”) to introduce a new zero rate and amend the Value Added Tax (Special Provisions) Order 1995 (S.I. 1995/1268) to limit the application of the margin scheme in certain cases.",
  "citation": "S.I. 2021/715",
  "type": "uksi",
  "year": "2021",
  "number": "715",
  "version": "current",
  "date": "2021-06-28",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Amendment of Group 8 of Schedule 8 to the Value Added Tax Act 1994",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Amendment of Group 8 of Schedule 8 to the Value Added Tax Act 1994",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Amendment of Group 8 of Schedule 8 to the Value Added Tax Act 1994",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Amendment of the Value Added Tax (Terminal Markets) Order 1973",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Amendment of the Value Added Tax (Terminal Markets) Order 1973",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Amendment of the Value Added Tax (Imported Goods) Relief Order 1984",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-7",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Amendment of the Value Added Tax (Imported Goods) Relief Order 1984",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-8",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Amendment of the Value Added Tax (Imported Goods) Relief Order 1984",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-9",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Amendment of the Value Added Tax (Cars) Order 1992",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-10",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Amendment of the Value Added Tax (Cars) Order 1992",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-11",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "Amendment of the Value Added Tax (Special Provisions) Order 1995",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-12",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/13",
      "kind": "regulation",
      "number": "13",
      "heading": "Amendment of the Value Added Tax (Special Provisions) Order 1995",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-13",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/14",
      "kind": "regulation",
      "number": "14",
      "heading": "Amendment of the Value Added Tax Regulations 1995",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-14",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/15",
      "kind": "regulation",
      "number": "15",
      "heading": "Amendment of the Value Added Tax Regulations 1995",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-15",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/16",
      "kind": "regulation",
      "number": "16",
      "heading": "Amendment of the Value Added Tax Regulations 1995",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-16",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/17",
      "kind": "regulation",
      "number": "17",
      "heading": "Amendment of the Value Added Tax Regulations 1995",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-17",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/18",
      "kind": "regulation",
      "number": "18",
      "heading": "Amendment of the Value Added Tax Regulations 1995",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-18",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/19",
      "kind": "regulation",
      "number": "19",
      "heading": "Amendment of the Value Added Tax Regulations 1995",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-19",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/20",
      "kind": "regulation",
      "number": "20",
      "heading": "Amendment of the Value Added Tax Regulations 1995",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-20",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/21",
      "kind": "regulation",
      "number": "21",
      "heading": "Amendment of the Value Added Tax Regulations 1995",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-21",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/22",
      "kind": "regulation",
      "number": "22",
      "heading": "Amendment of the Value Added Tax Regulations 1995",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-22",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/23",
      "kind": "regulation",
      "number": "23",
      "heading": "Amendment of the Value Added Tax Regulations 1995",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-23",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/24",
      "kind": "regulation",
      "number": "24",
      "heading": "Amendment of the Value Added Tax Regulations 1995",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-24",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/25",
      "kind": "regulation",
      "number": "25",
      "heading": "Amendment of the Value Added Tax Regulations 1995",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-25",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/26",
      "kind": "regulation",
      "number": "26",
      "heading": "Amendment of the Value Added Tax Regulations 1995",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-26",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/27",
      "kind": "regulation",
      "number": "27",
      "heading": "Amendment of the Value Added Tax Regulations 1995",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-27",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/28",
      "kind": "regulation",
      "number": "28",
      "heading": "Amendment of the Value Added Tax Regulations 1995",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-28",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/29",
      "kind": "regulation",
      "number": "29",
      "heading": "Amendment of the Value Added Tax Regulations 1995",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-29",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/30",
      "kind": "regulation",
      "number": "30",
      "heading": "Amendment of the Value Added Tax Regulations 1995",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-30",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/31",
      "kind": "regulation",
      "number": "31",
      "heading": "Amendment of the Value Added Tax Regulations 1995",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-31",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/32",
      "kind": "regulation",
      "number": "32",
      "heading": "Amendment of the Value Added Tax Regulations 1995",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-32",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/33",
      "kind": "regulation",
      "number": "33",
      "heading": "Amendment of the Value Added Tax Regulations 1995",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-33",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/34",
      "kind": "regulation",
      "number": "34",
      "heading": "Amendment of the Value Added Tax Regulations 1995",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-34",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/35",
      "kind": "regulation",
      "number": "35",
      "heading": "Amendment of the Value Added Tax Regulations 1995",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-35",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/36",
      "kind": "regulation",
      "number": "36",
      "heading": "Amendment of the Value Added Tax Regulations 1995",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-36",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/37",
      "kind": "regulation",
      "number": "37",
      "heading": "Amendment of the Value Added Tax Regulations 1995",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-37",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/38",
      "kind": "regulation",
      "number": "38",
      "heading": "Amendment of the Value Added Tax Regulations 1995",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-38",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/39",
      "kind": "regulation",
      "number": "39",
      "heading": "Amendment of the Value Added Tax Regulations 1995",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-39",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/40",
      "kind": "regulation",
      "number": "40",
      "heading": "Amendment of the Value Added Tax Regulations 1995",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-40",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/41",
      "kind": "regulation",
      "number": "41",
      "heading": "Amendment of the Value Added Tax Regulations 1995",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-41",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/42",
      "kind": "regulation",
      "number": "42",
      "heading": "Amendment of the Value Added Tax Regulations 1995",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-42",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/43",
      "kind": "regulation",
      "number": "43",
      "heading": "Amendment of the Value Added Tax Regulations 1995",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-43",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/44",
      "kind": "regulation",
      "number": "44",
      "heading": "Amendment of the Value Added Tax Regulations 1995",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-44",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/45",
      "kind": "regulation",
      "number": "45",
      "heading": "Amendment of the Value Added Tax Regulations 1995",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-45",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/46",
      "kind": "regulation",
      "number": "46",
      "heading": "Amendment of the Value Added Tax Regulations 1995",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-46",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/47",
      "kind": "regulation",
      "number": "47",
      "heading": "Amendment of the Value Added Tax Regulations 1995",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-47",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/48",
      "kind": "regulation",
      "number": "48",
      "heading": "Amendment of the Value Added Tax Regulations 1995",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-48",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/49",
      "kind": "regulation",
      "number": "49",
      "heading": "Amendment of the Value Added Tax Regulations 1995",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-49",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/50",
      "kind": "regulation",
      "number": "50",
      "heading": "Amendment of the Value Added Tax Regulations 1995",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-50",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/51",
      "kind": "regulation",
      "number": "51",
      "heading": "Amendment of the Value Added Tax Regulations 1995",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-51",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/52",
      "kind": "regulation",
      "number": "52",
      "heading": "Amendment of the Value Added Tax Regulations 1995",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-52",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/53",
      "kind": "regulation",
      "number": "53",
      "heading": "Amendment of the Value Added Tax Regulations 1995",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-53",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/54",
      "kind": "regulation",
      "number": "54",
      "heading": "Amendment of the Value Added Tax (Removal of Gas, Electricity, Heat and Cooling) Order 2010",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-54",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/55",
      "kind": "regulation",
      "number": "55",
      "heading": "Amendment of the Value Added Tax (Removal of Gas, Electricity, Heat and Cooling) Order 2010",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-55",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/56",
      "kind": "regulation",
      "number": "56",
      "heading": "Amendment of the Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-56",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/57",
      "kind": "regulation",
      "number": "57",
      "heading": "Amendment of the Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-57",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/58",
      "kind": "regulation",
      "number": "58",
      "heading": "Amendment of the Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-58",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/59",
      "kind": "regulation",
      "number": "59",
      "heading": "Amendment of the Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-59",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/60",
      "kind": "regulation",
      "number": "60",
      "heading": "Amendment of the Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-60",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/61",
      "kind": "regulation",
      "number": "61",
      "heading": "Amendment of the Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-61",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/62",
      "kind": "regulation",
      "number": "62",
      "heading": "Amendment of the Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-62",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/63",
      "kind": "regulation",
      "number": "63",
      "heading": "Amendment of the Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-63",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/64",
      "kind": "regulation",
      "number": "64",
      "heading": "Amendment of the Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-64",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2021-06-29",
      "size": 130067,
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/pdf/uksi_20210715_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2021/715/pdfs/uksi_20210715_en.pdf"
    },
    {
      "title": "UK Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2021-06-28",
      "size": 58094,
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/pdf/uksiem_20210715_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2021/715/pdfs/uksiem_20210715_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1994/23",
      "title": "Value Added Tax Act 1994",
      "url": "https://openlegislation.uk/value-added-tax-act-1994",
      "provisions": [
        "section/30",
        "section/50A",
        "section/96"
      ]
    },
    {
      "id": "ukpga/2018/22",
      "title": "Taxation (Cross-border Trade) Act 2018",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018",
      "provisions": [
        "section/51"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/changes.json",
  "changes_made_by": 166,
  "changes_made_by_url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/715",
    "retrieved_at": "2026-10-28T22:12:14.987963+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."
}