{
  "url": "https://openlegislation.uk/value-added-tax-general-amendment-regulations-1987",
  "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-regulations-1987.json",
  "id": "uksi/1987/150",
  "title": "The Value Added Tax (General) (Amendment) Regulations 1987",
  "short_title": "Value Added Tax (General) 1987",
  "long_title": "These Regulations amend Regulations 53 and 55 of the Value Added Tax (General) Regulations 1985 (as amended) to provide revised values of goods that can be purchased under the retail export schemes by Community travellers.",
  "citation": "S.I. 1987/150",
  "type": "uksi",
  "year": "1987",
  "number": "150",
  "version": "current",
  "date": "1987-02-09",
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      "heading": "Explanatory note",
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      "date": "2023-11-22",
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      "source_url": "https://www.legislation.gov.uk/uksi/1987/150/pdfs/uksi_19870150_en.pdf"
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      "affected_provisions": "Regulations",
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      "affecting_provisions": "Sch. 2"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1983/55",
      "title": "Value Added Tax Act 1983 (repealed 1.9.1994)",
      "url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994",
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  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-general-amendment-regulations-1987/changes.json",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/150",
    "retrieved_at": "2026-10-29T16:33:17.639952+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."
}