{
  "url": "https://openlegislation.uk/value-added-tax-general-amendment-no-3-regulations-1987/regulation-7",
  "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-3-regulations-1987/regulation-7.json",
  "legislation": "uksi/1987/1916",
  "legislation_title": "The Value Added Tax (General) (Amendment) (No. 3) Regulations 1987",
  "legislation_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-3-regulations-1987",
  "path": "regulation/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Revocations",
  "text": "In regulation 45(d), after the words “zero-rating provisions” there shall be inserted the words “of subsections (6) and (7) of section 16”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/1916/regulation/7",
    "retrieved_at": "2026-10-29T16:18:22.602895+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."
}