{
  "url": "https://openlegislation.uk/value-added-tax-general-amendment-no-5-regulations-1993/regulation-6",
  "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-5-regulations-1993/regulation-6.json",
  "legislation": "uksi/1993/1639",
  "legislation_title": "The Value Added Tax (General) (Amendment) (No. 5) Regulations 1993",
  "legislation_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-5-regulations-1993",
  "path": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": null,
  "text": "After paragraph (4) of regulation 33 there shall be added the following—\n“(5) In this regulation—\n“supplies”, except in the expression “taxable supplies”, shall be construed as including supplies outside the United Kingdom which would be exempt if made in the United Kingdom, other than supplies specified in an order under section 15(2)(ba) of the Act, and “supply” shall be construed accordingly.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "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/1993/1639/regulation/6",
    "retrieved_at": "2026-10-29T13:54:33.904592+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."
}