{
  "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-39",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-39.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/39",
  "kind": "regulation",
  "number": "39",
  "heading": "Amendment of the Value Added Tax Regulations 1995",
  "text": "In regulation 118 (enactments excepted)—\n(a) in paragraph (a)—\n(i) before sub-paragraph (i) insert—\n“(ai) section 5A (exemption from duty on spirits in flavourings),”;\n(ii) omit sub-paragraphs (iii) and (v);\n(iii) in sub-paragraph (vi), omit “and 43”;\n(b) in paragraph (b), omit sub-paragraphs (iii) and (v);\n(c) in paragraph (c), omit sub-paragraph (iv);\n(d) after paragraph (f), insert—\n“(fa) the Finance Act 1995, section 5 (denatured alcohol);”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 5A was inserted by S.I. 2009/730."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1995 c. 4. There are no relevant amendments."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/715/regulation/39",
    "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."
}