{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no-6-regulations-2003/regulation-3",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-6-regulations-2003/regulation-3.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/3",
  "kind": "regulation",
  "number": "3",
  "heading": null,
  "text": "Before regulation 13 insert—\n“Interpretation of Part 3\nA13 In this Part—\n(a) “advanced electronic signature” means an electronic signature which meets the following requirements—\n(i) it is uniquely linked to the signatory;\n(ii) it is capable of identifying the signatory;\n(iii) it is created using means that the signatory can maintain under his sole control; and\n(iv) it is linked to the data to which it relates in such a manner that any subsequent change of the data is detectable;\n(b) “electronic data interchange” or “EDI” means the electronic transfer, from computer to computer, of commercial and administrative data using an agreed standard to structure an EDI message;\n(c) “EDI message” means a set of segments, structured using an agreed standard, prepared in a computer readable format and capable of being automatically and unambiguously processed;\n(d) “electronic signature” means data in electronic form which are attached to or logically associated with other electronic data and which serve as a method of authentication;\n(e) “electronic storage of invoices” means storage using electronic equipment for processing (including digital compression) and storage of data employing wires, radio transmission, optical technologies or other electromagnetic means;\n(f) “electronic transmission” in relation to invoices means transmission or making available to the recipient using electronic equipment employing wires, radio transmission, optical technologies or other electromagnetic means;\n(g) “signatory” means a person who holds a signature-creation device and acts either on his own behalf or on behalf of the natural or legal person or entity he represents.”.",
  "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/3",
    "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."
}