{
  "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-19",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-19.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/19",
  "kind": "regulation",
  "number": "19",
  "heading": "Amendment of the Value Added Tax Regulations 1995",
  "text": "In regulation 13(6)(a) (obligation to provide a VAT invoice), for “section 6(7) of” substitute “paragraph 28(1) of Schedule 9ZB to”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Schedule 9ZB was inserted by paragraph 2 of Schedule 2 to the Taxation (Post-transition Period) Act 2020."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/715/regulation/19",
    "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."
}