{
  "url": "https://openlegislation.uk/value-added-tax-general-amendment-no7-regulations-1993/regulation-3",
  "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-no7-regulations-1993/regulation-3.json",
  "legislation": "uksi/1993/3027",
  "legislation_title": "The Value Added Tax (General) (Amendment) (No.7) Regulations 1993",
  "legislation_url": "https://openlegislation.uk/value-added-tax-general-amendment-no7-regulations-1993",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": null,
  "text": "In regulation 40–\n(a) sub-paragraphs (a), (b), (c) and (e) of paragraph (1) and paragraph (4) shall be omitted;\n(b) for paragraph (2) there shall be substituted the following–\n“(2) The following Articles shall be excepted from the Community legislation which is to apply as mentioned in section 24(1) of the Act–\n(a) in Council Regulation (EEC) No. 2913/92 establishing the Community Customs Code–\n(i) Articles 126 to 128 (drawback system of inward processing\n(ii) Articles 130 to 136 (processing for free circulation),\n(iii) Article 137 so far as it relates to partial relief on temporary importation, and Article 142,\n(iv) Articles 145 to 160 (outward processing),\n(v) Articles 185 to 187 (returned goods),\n(vi) Article 229(b) (interest payable on a customs debt);\n(b) in Commission Regulation (EEC) No. 2454/93 which contains provisions implementing the Community Customs Code–\n(i) Articles 624 to 647 (drawback system of inward processing\n(ii) Articles 650 to 669 (processing for free circulation),\n(iii) Article 690 (partial relief on temporary importation),\n(iv) Articles 748 to 787 (outward processing),\n(v) Articles 844 to 856 and 882 (returned goods).”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 40 was amended by S.I. 1992/3102."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "OJ No. L 302, 19.10.1992, p. 1."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "OJ No. L 253, 11.10 1993, p. 1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/3027/regulation/3",
    "retrieved_at": "2026-10-29T13:45:44.454896+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."
}