{
  "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-145A",
  "json_url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-145A.json",
  "legislation": "uksi/1995/2518",
  "legislation_title": "The Value Added Tax Regulations 1995",
  "legislation_url": "https://openlegislation.uk/value-added-tax-regulations-1995",
  "path": "regulation/145A",
  "kind": "regulation",
  "number": "145A",
  "heading": "Interpretation of Part XVI(A)",
  "text": "(1) In this Part unless the context otherwise requires—\n“eligible goods” has the meaning given by section 18B(6);\n“fiscal warehouse” includes all fiscal warehouses kept by the same fiscal warehousekeeper;\n“material time” has the meaning given by section 18F(1) in the case of a fiscal warehousing regime and section 18(6) in the case of a warehousing regime;\n“regulation” or “regulations” refers to the relevant regulation or regulations of these Regulations; and,\n“section” or “sections” refers to the relevant section or sections of the Act.\n(2) For the purposes of this Part, where a fiscal warehousekeeper keeps one or more fiscal warehouses there shall be associated with him a single fiscal warehousing regime; and “relevant fiscal warehousekeeper”, “relevant fiscal warehouse”, “relevant fiscal warehousing regime”, “his fiscal warehouse”, “his fiscal warehousing regime” and similar expressions shall be construed in this light.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 16(A) and heading inserted (28.4.1996) by The Value Added Tax (Amendment) (No. 3) Regulations 1996 (S.I. 1996/1250), regs. 1(1)(2), 12, 13"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/2518/regulation/145A",
    "retrieved_at": "2026-10-29T13:01:01.982800+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."
}