{
  "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-154",
  "json_url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-154.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/154",
  "kind": "regulation",
  "number": "154",
  "heading": null,
  "text": "The claim shall be completed by the submission to the Commissioners of—\n(a) the sales invoice or similar document identifying the new means of transport and showing the price paid by the claimant’s customer, and\n(b) documentary evidence that the new means of transport has been removed to another member State.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 154 in force at 20.10.1995, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/2518/regulation/154",
    "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."
}