{
  "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-14",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-14.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/14",
  "kind": "regulation",
  "number": "14",
  "heading": "Amendment of the Value Added Tax Regulations 1995",
  "text": "The Value Added Tax Regulations 1995 are amended as follows.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1995/2518, relevantly amended by S.I. 1996/1250, 1997/2887, 1999/3114, 2000/258, 2000/794, 2002/1074, 2003/1485, 2003/3220, 2004/1082, 2004/1675, 2004/3140, 2005/762, 2006/3292, 2007/768, 2007/2085, 2009/820, 2009/2978, 2009/3241, 2010/559, 2010/3022, 2011/1043, 2011/2085, 2012/1899, 2012/2951, 2013/701, 2013/2241, 2014/548, 2015/1978, 2019/60, 2019/513, 2020/1384, 2020/1412 and 2020/1545."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/715/regulation/14",
    "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."
}