{
  "url": "https://openlegislation.uk/value-added-tax-general-amendment-no-3-regulations-1987/regulation-8",
  "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-3-regulations-1987/regulation-8.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/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Revocations",
  "text": "In regulation 46(a), for the words “taxable person” there shall be substituted the words “taxable person importing the goods in the course of his business”.",
  "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/8",
    "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."
}