{
  "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-7",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-7.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/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Amendment of the Value Added Tax (Imported Goods) Relief Order 1984",
  "text": "The Value Added Tax (Imported Goods) Relief Order 1984 is amended as follows.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1984/746, relevantly amended by S.I. 2019/59 and 2020/1545. It has effect subject to the modifications set out in Part 2 of Schedule 9ZC to the Value Added Tax Act 1994 which was inserted by paragraph 28 of Schedule 3 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/7",
    "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."
}