{
  "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-55",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-55.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/55",
  "kind": "regulation",
  "number": "55",
  "heading": "Amendment of the Value Added Tax (Removal of Gas, Electricity, Heat and Cooling) Order 2010",
  "text": "In article 3 (the application of paragraph 6(1) of Schedule 4 to the Value Added Tax Act 1994)—\n(a) in the heading, for “paragraph 6(1) of Schedule 4” substitute “paragraph 30 of Schedule 9ZB”;\n(b) for “Paragraph 6(1) of Schedule 4 (matters to be treated as supply of goods or services)” substitute “Paragraph 30 of Schedule 9ZB (removal of business assets to be treated as a supply of goods)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/715/regulation/55",
    "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."
}