{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2012/regulation-20",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2012/regulation-20.json",
  "legislation": "uksi/2012/1899",
  "legislation_title": "The Value Added Tax (Amendment) (No. 2) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2012",
  "path": "regulation/20",
  "kind": "regulation",
  "number": "20",
  "heading": "General amendments",
  "text": "In regulation 191(1) (repayments to third country traders: method of claiming)—\n(a) in sub-paragraph (a), for “the form numbered 9 in Schedule 1 to these Regulations” substitute “the form specified in a notice published by the Commissioners”; and\n(b) in sub-paragraph (b)(i), for “the form numbered 10 in Schedule 1 to these Regulations” substitute “the form specified in a notice published by the Commissioners”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/1899/regulation/20",
    "retrieved_at": "2026-10-29T01:24:44.680615+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."
}