{
  "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-1999",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-1999.json",
  "id": "uksi/1999/438",
  "title": "The Value Added Tax (Amendment) Regulations 1999",
  "short_title": "Value Added Tax 1999",
  "long_title": "These Regulations, which come into force on 1st April 1999, further amend the Value Added Tax Regulations 1995 (S.I. 1995/2518) (the principal Regulations) by amending the numbering of the regulations in Part VA of the principal Regulations, revoking the export house provisions and amending the definition of “overseas visitor” for the purposes of the Retail Export Scheme.",
  "citation": "S.I. 1999/438",
  "type": "uksi",
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  "number": "438",
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  "date": "1999-02-23",
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    {
      "id": "ukpga/1994/23",
      "title": "Value Added Tax Act 1994",
      "url": "https://openlegislation.uk/value-added-tax-act-1994",
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    "retrieved_at": "2026-10-29T11:00:24.794528+00:00"
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  "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."
}