{
  "url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-and-revocations-eu-exit-regulations-2019/regulation-4",
  "json_url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-and-revocations-eu-exit-regulations-2019/regulation-4.json",
  "legislation": "uksi/2019/59",
  "legislation_title": "The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-and-revocations-eu-exit-regulations-2019",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment of the Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986",
  "text": "(1) The Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986 is amended as follows.\n(2) In article 3(1) omit “from a place outside the member States”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "S.I. 1986/939, as amended by S.I. 1992/3118; there are other amending instruments but none is relevant."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 4 not in force at made date, see reg. 1"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Reg. 4 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/59/regulation/4",
    "retrieved_at": "2026-10-28T22:49:11.434182+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."
}