{
  "url": "https://openlegislation.uk/value-added-tax-general-amendment-no-4-regulations-1992/regulation-7",
  "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-4-regulations-1992/regulation-7.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/7",
  "kind": "regulation",
  "number": "7",
  "heading": null,
  "text": "In Part III after the heading “TAX INVOICES” there shall be inserted the following regulation—\n“Interpretation\n11A In this Part—\n“alphabetical code” means the alphabetical prefix as set out below which shall be used to identify the member State—\nBelgium — BE\nDenmark — DK\nFrance — FR\nGermany — DE\nGreece — EL\nIreland — IE\nItaly — IT\nLuxembourg — LU\nNetherlands — NL\nPortugal — PT\nSpain — ES\nUnited Kingdom — GB.”.",
  "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/7",
    "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."
}