{
  "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2015/regulation-4",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2015/regulation-4.json",
  "legislation": "uksi/2015/1978",
  "legislation_title": "The Value Added Tax (Amendment) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2015",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment of the Value Added Tax Regulations 1995",
  "text": "In regulation 101 (input tax and partial exemption: attribution of input tax to taxable supplies)—\n(a) in paragraph (3)—\n(i) after sub-paragraph (d), omit “and”, and\n(ii) after sub-paragraph (e), insert—\n“, and\n(f) the value of supplies made from an establishment situated outside the United Kingdom.”;\n(b) in paragraph (8) omit sub-paragraph (b) and the preceding “; or”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/1978/regulation/4",
    "retrieved_at": "2026-10-28T23:29:38.993565+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."
}