{
  "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2006/regulation-5",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2006/regulation-5.json",
  "legislation": "uksi/2006/587",
  "legislation_title": "The Value Added Tax (Amendment) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2006",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Returned goods relief",
  "text": "Regulations 120(2)(a)(v), 120(2)(b)(iv), 124 and 125 are revoked (exceptions for customs returned goods relief and former provisions for VAT returned goods relief).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/587/regulation/5",
    "retrieved_at": "2026-10-29T04:35:45.816129+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."
}