{
  "url": "https://openlegislation.uk/value-added-tax-general-amendment-no-4-regulations-1992/regulation-34",
  "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-4-regulations-1992/regulation-34.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/34",
  "kind": "regulation",
  "number": "34",
  "heading": null,
  "text": "In regulation 47—\n(a) after “art”, in the first place where that word occurs, there shall be inserted “from a place outside the member States” and after the words “United Kingdom”, in the first place where they occur, there shall be inserted “to a place outside the member States”;\n(b) in paragraph (1)(a), there shall be substituted for paragraph (i) the following—\n“(i) it was supplied in, acquired in or imported into the United Kingdom before its export, and any purchase tax or tax due on that supply, acquisition or importation was accounted for or paid and neither has been, nor will be, refunded or deducted, and”; and\n(c) in paragraph (2), for “abroad” there shall be substituted “outside the member States”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 47(1)(a) was amended by S.I. 1992/1617."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3102/regulation/34",
    "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."
}