{
  "url": "https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-regulations-2021/regulation-34",
  "json_url": "https://openlegislation.uk/value-added-tax-distance-selling-and-miscellaneous-amendments-regulations-2021/regulation-34.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/34",
  "kind": "regulation",
  "number": "34",
  "heading": "Miscellaneous amendments to other secondary legislation",
  "text": "In article 12(3)(b)(ii) of the Value Added Tax (Special Provisions) Order 1995, for “European Union (Withdrawal) Act 2020” substitute “European Union (Withdrawal) Act 2018”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1995/1268; relevant amending instruments are S.I. 1997/1616, 2002/1503, 2006/2187 and 2020/1545."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/1164/regulation/34",
    "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."
}