{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-2009/regulation-4",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-2009/regulation-4.json",
  "legislation": "uksi/2009/1967",
  "legislation_title": "The Value Added Tax (Amendment) (No. 3) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-2009",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment of Part 11 of the Regulations (time of supply and time of acquisition)",
  "text": "In regulation 93(15), after “Taxes Act” insert “; but this is subject to paragraph (16).”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 93 was substituted by S.I. 1999/1374."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/1967/regulation/4",
    "retrieved_at": "2026-10-29T03:08:13.590737+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."
}