{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2005/regulation-10",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2005/regulation-10.json",
  "legislation": "uksi/2005/2231",
  "legislation_title": "The Value Added Tax (Amendment) (No. 2) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2005",
  "path": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Goods subject to warehousing regime: place of supply",
  "text": "After regulation 145J, insert—\n“Place of supply of goods subject to warehousing regime\n145K. (1) Section 18(1) (supply of goods subject to warehousing regime and before duty point treated as taking place outside the United Kingdom) shall not apply in the following prescribed circumstances.\n(2) The circumstances are—\n(a) that there is a supply of goods that would but for this regulation be treated for the purposes of the Act as taking place outside the United Kingdom by virtue of section 18(1);\n(b) the whole or part of the business carried on by the supplier of those goods consists in supplying to a number of persons goods to be sold, by them or others, by retail;\n(c) that supplier is a taxable person (or would be a taxable person but for section 18(1)); and\n(d) that supply is to a person who is not a taxable person, and\n(i) consists in a supply of goods to that person to be sold, by that person, by retail, or\n(ii) consists in a supply of goods to that person by retail.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Part XVI(A) inserted by S.I. 1996/1250. Regulations 145A(1) and 2(1) of S.I. 1995/2518 define “section” for that Part."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/2231/regulation/10",
    "retrieved_at": "2026-10-29T04:54:11.767893+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."
}