{
  "url": "https://openlegislation.uk/value-added-tax-regulations-1995/schedule-1A/paragraph-4",
  "json_url": "https://openlegislation.uk/value-added-tax-regulations-1995/schedule-1A/paragraph-4.json",
  "legislation": "uksi/1995/2518",
  "legislation_title": "The Value Added Tax Regulations 1995",
  "legislation_url": "https://openlegislation.uk/value-added-tax-regulations-1995",
  "path": "schedule/1A/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "Procedures where transfers are not completed\n(a) It shall be adjusted to show a removal (and not a transfer) where the certificate of transfer within the United Kingdom referred to in regulation 145G(3)(c) is not received in time from the other fiscal warehousekeeper.\n(b) It shall be adjusted to show a removal (and not a transfer) where the document referred to in regulation 145H(4)(c) concerning goods which have been transferred to corresponding arrangements in Great Britain, or which have been exported to a place outside Great Britain, is not received in time.\n(c) It shall evidence any notification made under regulation 145H(3)(c) to the person on whose instructions the goods were allowed to leave the fiscal warehouse.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 1A inserted (28.4.1996) by The Value Added Tax (Amendment) (No. 3) Regulations 1996 (S.I. 1996/1250), regs. 1(1)(2), 16, Sch. 2"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in Sch. 1A para. 4(b) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 90(c)(i) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 1A para. 4(b) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 90(c)(ii) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Sch. 1A para. 4(b) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 90(c)(iii) (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/1995/2518/schedule/1A/paragraph/4",
    "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."
}