{
  "url": "https://openlegislation.uk/value-added-tax-general-amendment-no-4-regulations-1992/regulation-41",
  "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-4-regulations-1992/regulation-41.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/41",
  "kind": "regulation",
  "number": "41",
  "heading": null,
  "text": "In regulation 54—\n(a) for paragraph (1)(a), there shall be substituted the following—\n“(a) goods have been supplied to a person who is an overseas visitor and at the time of the supply intended to depart from the member States within 3 months from that date and that the goods should accompany him;”;\n(b) in paragraph 1(b), for “proper officer on exportation”, there shall be substituted the following—\n“competent authorities for the purposes of the common system of value added tax in the member State from which the goods were finally exported to a place outside the member States”;\n(c) in paragraph 1(c), after “exported”, there shall be inserted “to a place outside the member States”; and\n(d) in paragraph (2), for “the United Kingdom”, there shall be substituted “the member States”.",
  "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/41",
    "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."
}