{
  "url": "https://openlegislation.uk/value-added-tax-general-amendment-no-4-regulations-1992/regulation-11",
  "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-4-regulations-1992/regulation-11.json",
  "legislation": "uksi/1992/3102",
  "legislation_title": "The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-4-regulations-1992",
  "path": "regulation/11",
  "kind": "regulation",
  "number": "11",
  "heading": null,
  "text": "For regulation 16 there shall be substituted the following—\n“16 Regulations 12, 13, 14 and 15 shall not apply to the following supplies made in the United Kingdom—\n(a) any zero-rated supply other than a supply for the purposes of acquisition;\n(b) any supply to which an order made under section 14(10) of the Act applies;\n(c) any supply on which tax is charged although it is not made for consideration;\n(d) any supply to which an order made under section 18 of the Act applies.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3102/regulation/11",
    "retrieved_at": "2026-10-29T14:09:49.873483+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."
}