{
  "url": "https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-no-2-regulations-2021",
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  "id": "uksi/2021/1165",
  "title": "The Value Added Tax (Distance Selling and Miscellaneous Amendments No. 2) Regulations 2021",
  "short_title": "Value Added Tax (Distance Selling and Miscellaneous Amendments No. 2) 2021",
  "long_title": "These Regulations amend certain provisions in the Value Added Tax Act 1994 (c. 23) (“VATA”) which concern the application of VAT in relation to goods in Northern Ireland pursuant to the United Kingdom’s obligations under the Protocol on Ireland/Northern Ireland in the EU withdrawal agreement (“the Protocol”).",
  "citation": "S.I. 2021/1165",
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    "retrieved_at": "2026-10-28T22:07:59.791929+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/",
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}