{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2013/regulation-4",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2013/regulation-4.json",
  "legislation": "uksi/2013/2241",
  "legislation_title": "The Value Added Tax (Amendment) (No. 2) Regulations 2013",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2013",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment of the Value Added Tax Regulations 1995",
  "text": "In regulation 135(c) (supplies of goods subject to excise duty to persons who are not taxable in another member State), for “Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992” substitute “Excise Goods (Holding, Movement and Duty Point) Regulations 2010”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2010/593 which was amended by S.I. 2011/2225 and S.I. 2012/2786."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/2241/regulation/4",
    "retrieved_at": "2026-10-29T00:42:17.999701+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."
}