{
  "url": "https://openlegislation.uk/value-added-tax-general-amendment-no2-regulations-1992/note",
  "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-no2-regulations-1992/note.json",
  "legislation": "uksi/1992/1617",
  "legislation_title": "The Value Added Tax (General) (Amendment) (No.2) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/value-added-tax-general-amendment-no2-regulations-1992",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations which come into force on 1st August 1992 amend two of the provisions of the Value Added Tax (General) Regulations 1985 (S.I. 1985/886) dealing with returned goods (regulations 46 and 47).\nRegulation 3 modifies condition in regulation 46—that the goods have remained the property of the taxable person who exported them—by allowing relief where goods are returned after rejection by an overseas customer or because it was not possible to deliver them.\nRegulation 4 makes clear, for the avoidance of doubt, that in regulation 47 it is a condition for relief from tax on the re-importation of a motor car that the car has not previously been relieved from tax on its export.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/1617/note",
    "retrieved_at": "2026-10-29T14:19:58.260343+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."
}