{
  "url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-revocation-and-transitional-provisions-eu-exit-regulations-2019/regulation-3",
  "json_url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-revocation-and-transitional-provisions-eu-exit-regulations-2019/regulation-3.json",
  "legislation": "uksi/2019/513",
  "legislation_title": "The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-revocation-and-transitional-provisions-eu-exit-regulations-2019",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": null,
  "text": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": "repealed",
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 3 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 107(2) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/513/regulation/3",
    "retrieved_at": "2026-10-28T22:45:15.108541+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."
}