{
  "url": "https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-regulations-2021/regulation-28",
  "json_url": "https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-regulations-2021/regulation-28.json",
  "legislation": "uksi/2021/1164",
  "legislation_title": "The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-regulations-2021",
  "path": "regulation/28",
  "kind": "regulation",
  "number": "28",
  "heading": "Amendments to the Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020",
  "text": "In regulation 6(2), for “the person who causes” to the end substitute “—\n(a) in any case where a person causes goods to be placed into free circulation, that person (and not the person described in paragraph 4(3), (3A) or (4) of that Schedule); and\n(b) in any other case, the person described in paragraph 4(4) of that Schedule.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/1164/regulation/28",
    "retrieved_at": "2026-10-28T22:08:00.566113+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."
}