{
  "url": "https://openlegislation.uk/value-added-tax-general-amendment-no-4-regulations-1992/regulation-21",
  "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-4-regulations-1992/regulation-21.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/21",
  "kind": "regulation",
  "number": "21",
  "heading": null,
  "text": "In regulation 32—\n(a) after “importations” in the first place where that word occurs there shall be inserted “or acquisitions”;\n(b) for paragraph (b) there shall be substituted the following—\n“(b) supplies specified in an order under section 15(2)(ba) of the Act,”; and\n(c) after “importations” in the second place where that word occurs there shall be inserted “acquisitions”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 32 was amended by S.I. 1992/645."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 15(2)(ba) was inserted by section 14(2) of, and paragraph 16(2) of Schedule 3 to, the Finance (No. 2) Act 1992 (c. 48)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3102/regulation/21",
    "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."
}