{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-1999/regulation-7",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-1999/regulation-7.json",
  "legislation": "uksi/1999/3114",
  "legislation_title": "The Value Added Tax (Amendment) (No. 4) Regulations 1999",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-1999",
  "path": "regulation/7",
  "kind": "regulation",
  "number": "7",
  "heading": null,
  "text": "In regulation 103(1)(b) after “the Act,” there shall be inserted “other than supplies of a description falling within regulation 103A below,”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/3114/regulation/7",
    "retrieved_at": "2026-10-29T09:34:56.500473+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."
}