{
  "url": "https://openlegislation.uk/value-added-tax-miscellaneous-and-transitional-provisions-amendment-and-revocation-eu-exit-regulations-2020/regulation-19",
  "json_url": "https://openlegislation.uk/value-added-tax-miscellaneous-and-transitional-provisions-amendment-and-revocation-eu-exit-regulations-2020/regulation-19.json",
  "legislation": "uksi/2020/1495",
  "legislation_title": "The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/value-added-tax-miscellaneous-and-transitional-provisions-amendment-and-revocation-eu-exit-regulations-2020",
  "path": "regulation/19",
  "kind": "regulation",
  "number": "19",
  "heading": "Amendment of the Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019",
  "text": "(1) The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 are amended as follows.\n(2) In regulation 83 (amendment of the Value Added Tax (Place of Supply of Goods) Order 2004 ), after paragraph (2) insert—\n“(3) Omit Part 4 (chain transactions) (regulations 15 to 18).”",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "S.I. 2019/59; this instrument is not yet in force."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "S.I. 2004/3148; Part 4 (chain transactions) was inserted by S.I. 2019/1507."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 19 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/2020/1495/regulation/19",
    "retrieved_at": "2026-10-28T22:20:43.457347+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."
}