{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2019",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2019.json",
  "id": "uksi/2019/1509",
  "title": "The Value Added Tax (Amendment) (No. 2) Regulations 2019",
  "short_title": "Value Added Tax 2019",
  "long_title": "These Regulations amend Part 16 (importations, exportations and removals) of the Value Added Tax Regulations 1995 (S.I 1995/2518: “the Principal Regulations”) to make changes required by Council Directive (EU) 2018/1910 of 4 December 2018 (OJ No 311, 07.12.2018, p. 3-7) (“Directive 2018/1910”) which, amongst other things, amends article 138 of Council Directive 2006/112/EC (OJ No 347, 11.12.06, p. 1) (“the Principal VAT Directive”).",
  "citation": "S.I. 2019/1509",
  "type": "uksi",
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      "heading": "Amendment of the Value Added Tax Regulations 1995",
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  "made_under": [
    {
      "id": "ukpga/1994/23",
      "title": "Value Added Tax Act 1994",
      "url": "https://openlegislation.uk/value-added-tax-act-1994",
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  ],
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  "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."
}