{
  "url": "https://openlegislation.uk/value-added-tax-general-amendment-no-2-regulations-1988/regulation-6",
  "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-2-regulations-1988/regulation-6.json",
  "legislation": "uksi/1988/2108",
  "legislation_title": "The Value Added Tax (General) (Amendment) (No. 2) Regulations 1988",
  "legislation_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-2-regulations-1988",
  "path": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": null,
  "text": "In regulation 46—\n(a) at the end of paragraph (c) there shall be deleted the word “and”;\n(b) at the end of paragraph (d) there shall be deleted the words “continental shelf.” and there shall be substituted—\n“continental shelf; and”; and\n(c) after paragraph (d) there shall be added—\n“(e) if the goods were supplied in or imported into the United Kingdom before their export, any tax chargeable on that supply or importation was paid and neither has been, nor will be, refunded.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 46 was amended by S.I. 1987/1916."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/2108/regulation/6",
    "retrieved_at": "2026-10-29T15:53:44.103043+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."
}