{
  "url": "https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-regulations-2021/regulation-31",
  "json_url": "https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-regulations-2021/regulation-31.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/31",
  "kind": "regulation",
  "number": "31",
  "heading": "Amendments to the Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020",
  "text": "In regulation 22(2)—\n(a) omit the “or” at the end of paragraph (d);\n(b) at the end of paragraph (e) insert “or”;\n(c) after that paragraph insert—\n“(f) makes a scheme supply within the meaning of Schedule 9ZD to VATA.”.",
  "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/31",
    "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."
}