{
  "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-1995/note",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-1995/note.json",
  "legislation": "uksi/1995/3147",
  "legislation_title": "The Value Added Tax (Amendment) Regulations 1995",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-1995",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese regulations amend, with effect from 1st January 1996, the Value Added Tax Regulations 1995 (“the principal regulations”).\nRegulation 3 inserts an additional requirement in regulation 14 of the principal regulations, so that a person providing a VAT invoice relating to the leasing of certain motor cars is required to state on the invoice whether the motor vehicle is a qualifying vehicle under article 7(2A) of the Value Added Tax (Input Tax) Order 1992 (S.I. 1992/3222 as amended by S.I. 1995/1666).\nRegulation 4 corrects a cross-reference in regulation 101(5) of the principal regulations.\nRegulation 5 updates the cross-references in regulation 116(3) of the principal regulations, to Schedule 8 of the Value Added Tax Act 1994 as amended by the Value Added Tax (Construction of Buildings) Order 1995 (S.I. 1995/280) and the Value Added Tax (Protected Buildings) Order 1995 (S.I. 1995/283).\nRegulation 6 amends regulation 131(1)(a) of the principal regulations, and extends the time limit for the exportation of goods by an overseas visitor. This change is a consequence of the amendment of Article 11(B)(3)(b) of Council Directive 77/388/EEC (OJ No. L145, 13.6.1977, p.1) (“the sixth VAT Directive”) by Article 1(2) of Council Directive 95/7/EC (OJ No. L102, 5.5.1995, p.18) (“the Second VAT Simplification Directive”).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/3147/note",
    "retrieved_at": "2026-10-29T12:56:40.826183+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."
}