{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no3-regulations-2014/regulation-8",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no3-regulations-2014/regulation-8.json",
  "legislation": "uksi/2014/2430",
  "legislation_title": "The Value Added Tax (Amendment) (No.3) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-no3-regulations-2014",
  "path": "regulation/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Amendment of the Value Added Tax Regulations 1995",
  "text": "(1) In—\n(a) paragraph (2)(c) of regulation 173B (repayments to Community traders: repayments of VAT); and\n(b) paragraph (2) of regulation 173L (repayments to Community traders: contents of a repayment application),\nfor “or (iii)” substitute “, (iii) or (iv)”.\n(2) In regulation 173E (repayments to Community traders: persons to whom this Part applies) after paragraph (b)(iii) insert—\n“(iv) scheme services within paragraph 2 of Schedule 3BA to the Act supplied by a person who—\n(a) is required to account for the VAT on those supplies on a non-UK return; and\n(b) is not a registered person.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/2430/regulation/8",
    "retrieved_at": "2026-10-29T00:03:04.707911+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."
}