{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no2-regulations-2007/regulation-12",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no2-regulations-2007/regulation-12.json",
  "legislation": "uksi/2007/768",
  "legislation_title": "The Value Added Tax (Amendment) (No.2) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-no2-regulations-2007",
  "path": "regulation/12",
  "kind": "regulation",
  "number": "12",
  "heading": "New means of transport",
  "text": "In Schedule 1, for the form numbered 13 (new means of transport for removal from the UK to another member state of the European Community) substitute the form numbered 13 in the Schedule to these Regulations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/768/regulation/12",
    "retrieved_at": "2026-10-29T03:58:18.268916+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."
}