{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no-6-regulations-2003/regulation-12",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-6-regulations-2003/regulation-12.json",
  "legislation": "uksi/2003/3220",
  "legislation_title": "The Value Added Tax (Amendment) (No. 6) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-no-6-regulations-2003",
  "path": "regulation/12",
  "kind": "regulation",
  "number": "12",
  "heading": null,
  "text": "In regulation 83 for the words after “supplier” substitute—\n“or the customer and which, in either case, is issued under the provisions of the law of the member State where the goods were supplied, corresponding in relation to that member State to the provisions of regulations 13, 13A and 14.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/3220/regulation/12",
    "retrieved_at": "2026-10-29T05:37:09.210592+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."
}