{
  "url": "https://openlegislation.uk/value-added-tax-general-amendment-no-3-regulations-1989/regulation-3",
  "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-3-regulations-1989/regulation-3.json",
  "legislation": "uksi/1989/2256",
  "legislation_title": "The Value Added Tax (General) (Amendment) (No. 3) Regulations 1989",
  "legislation_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-3-regulations-1989",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": null,
  "text": "In regulation 53–\nfor paragraph (b) there shall be substituted the following–\n“(b) where the final destination was to be–\n(i) the Republic of Ireland, the value of the goods together with tax exceeded £58,\n(ii) Greece, the value of the goods together with tax exceeded £210,\n(iii) Denmark, the value of the goods together with tax exceeded £230, or\n(iv) any other member state of the Community, the value of the goods together with tax exceeded £265; and”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1989/2256/regulation/3",
    "retrieved_at": "2026-10-29T15:33:50.980472+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."
}