{
  "url": "https://openlegislation.uk/value-added-tax-general-amendment-no-4-regulations-1992/regulation-15",
  "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-4-regulations-1992/regulation-15.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/15",
  "kind": "regulation",
  "number": "15",
  "heading": null,
  "text": "In regulation 21—\n(a) at the beginning of paragraph (1), there shall be inserted the following words—\n“Except in relation to a supply such as is mentioned in section 4(2)(c) of the Act, or to a supply to which subsections (3A) and (3B) of section 5 of the Act apply,”; and\n(b) paragraph (3) shall be omitted.",
  "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/15",
    "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."
}