{
  "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-13",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-13.json",
  "legislation": "uksi/2021/715",
  "legislation_title": "The Value Added Tax (Amendment) (EU Exit) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021",
  "path": "regulation/13",
  "kind": "regulation",
  "number": "13",
  "heading": "Amendment of the Value Added Tax (Special Provisions) Order 1995",
  "text": "In article 12(4)(a) (relief for certain goods)—\n(a) omit “or” at the end of paragraph (iii);\n(b) after paragraph (iv), insert—\n“(v) the supply is a supply of goods that are treated as supplied in the United Kingdom as a result of section 7(5B) of the Act; or\n(vi) the supply is a supply of goods that is treated as made by the operator of an online marketplace under section 5A of the Act by virtue of the condition in subsection (1)(c)(ii) being satisfied;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 7(5B) was inserted by section 7 of, and paragraph 4 of Schedule 3 to, the Taxation (Post-transition Period) Act 2020."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 5A was inserted by section 7 of, and paragraph 2 of Schedule 3 to, the Taxation (Post-transition Period) Act 2020 and was amended by paragraph 3 of that Schedule."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/715/regulation/13",
    "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."
}