{
  "url": "https://openlegislation.uk/value-added-tax-general-amendment-no2-regulations-1992/regulation-4",
  "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-no2-regulations-1992/regulation-4.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": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": null,
  "text": "In regulation 47(1), for sub-paragraph (a) there shall be substituted the following:\n“(a) in the case of a motor car—\n(i) it was supplied in or imported into the United Kingdom before its export, and any purchase tax or tax due on that supply or importation was paid and neither has been, nor will be, refunded or deducted, and\n(ii) it was not exported free of tax by reason of the zero-rating provisions of subsections (6) and (7) of section 16 of the Act or regulations made thereunder or free of purchase tax;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/1617/regulation/4",
    "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."
}