{
  "url": "https://openlegislation.uk/value-added-tax-general-amendment-no-4-regulations-1992/regulation-25",
  "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-4-regulations-1992/regulation-25.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/25",
  "kind": "regulation",
  "number": "25",
  "heading": null,
  "text": "In regulation 38—\n(a) paragraphs (2) and (4) shall be omitted;\n(b) in paragraph (5), for “registered person” there shall be substituted “person registered in the United Kingdom” and after the words “United Kingdom” where they last occur there shall be inserted “to a place outside the member States”;\n(c) in paragraph (6), for the words from “regulations 52” onwards there shall be substituted the following—\n“regulations 52 and 54 “goods” does not include—\n(a) a motor vehicle; or\n(b) a boat intended to be exported under its own power.”;\n(d) in paragraph (11), for “United Kingdom” in each place where those words occur, there shall be substituted “member States”;\n(e) in paragraph (12), for “regulations 52, 53, 54 and 55” there shall be substituted “regulations 52 and 54”; and\n(f) for paragraph (14) there shall be substituted the following—\n“(14) In regulations 57F and 57J “customs territory of the Community” means the territory specified in Article 1 of Council Regulation (EEC) No. 2151/84 as amended by the Act of Accession of Spain and Portugal .”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ No. L197, 27.7.84, p.1."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "OJ No. L302, 15.11.85, p.153; a relevant amendment was made by Council Regulation (EEC) No. 1911/91 (OJ No. L171, 29.6.91, p.1)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3102/regulation/25",
    "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."
}