{
  "url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-and-repeals-eu-exit-regulations-2021/regulation-7",
  "json_url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-and-repeals-eu-exit-regulations-2021/regulation-7.json",
  "legislation": "uksi/2021/714",
  "legislation_title": "The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-and-repeals-eu-exit-regulations-2021",
  "path": "regulation/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Correction of minor errors in VATA",
  "text": "(1) Schedule 9ZA to VATA (VAT on acquisitions in Northern Ireland from member States) is amended as follows.\n(2) In the italic heading before paragraph 47, for “supply” substitute “ acquisition ”.\n(3) In paragraph 69—\n(a) in sub-paragraph (1)(b)(i), omit “by”;\n(b) in sub-paragraph (2), for “In paragraph 6(1) of that Schedule—” substitute “ Paragraph 6(1) of that Schedule has effect as if— ”.\n(4) In paragraph 70, in sub-paragraph (a), for “member State” substitute “ member State or ”.\n(5) In paragraph 71, in each place it occurs, for “supply to” substitute “ supply to, ”.\n(6) In paragraph 81, in sub-paragraph (7), for “subsection” substitute “ sub-paragraph ”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "Schedule 9ZA was inserted into VATA by paragraph 2 of Schedule 2 to TPTPA and amended by S.I. 2020/1544."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 7 in force at 1.8.2021, see reg. 1 (as amended by S.I. 2021/779, regs. 1, 2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/714/regulation/7",
    "retrieved_at": "2026-10-28T22:12:15.585068+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."
}