{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2004/regulation-3",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2004/regulation-3.json",
  "legislation": "uksi/2004/1082",
  "legislation_title": "The Value Added Tax (Amendment) (No. 2) Regulations 2004",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2004",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Definition of alphabetical code",
  "text": "In paragraph (1) of regulation 2 for the definition of “alphabetical code” substitute—\n““alphabetical code” means the alphabetical prefix as set out below which shall be used to identify the member State —\nAustria — AT\nBelgium — BE\nCyprus — CY\nCzech Republic — CZ\nDenmark — DK\nEstonia — EE\nFinland — FI\nFrance — FR\nGermany — DE\nGreece — EL\nHungary — HU\nIreland — IE\nItaly — IT\nLatvia — LV\nLithuania — LT\nLuxembourg — LU\nMalta — MT\nNetherlands — NL\nPoland — PL\nPortugal — PT\nSlovakia — SK\nSlovenia — SI\nSpain — ES\nSweden — SE\nUnited Kingdom —GB”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/1082/regulation/3",
    "retrieved_at": "2026-10-29T05:27:33.764639+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."
}