{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-2004/regulation-4",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-2004/regulation-4.json",
  "legislation": "uksi/2004/3140",
  "legislation_title": "The Value Added Tax (Amendment) (No. 4) Regulations 2004",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-2004",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": null,
  "text": "After regulation 82 insert—\n“Goods supplied by persons outside the United Kingdom\n82A. Goods which are treated as supplied by a person under section 9A of the Act shall be treated as being supplied when the goods are paid for or, if the consideration is not in money, on the last day of the prescribed accounting period in which the goods are removed or made available.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/3140/regulation/4",
    "retrieved_at": "2026-10-29T05:14:43.117433+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."
}