{
  "url": "https://openlegislation.uk/value-added-tax-repayment-to-community-traders-amendment-regulations-1988",
  "json_url": "https://openlegislation.uk/value-added-tax-repayment-to-community-traders-amendment-regulations-1988.json",
  "id": "uksi/1988/2217",
  "title": "The Value Added Tax (Repayment to Community Traders) (Amendment) Regulations 1988",
  "short_title": "Value Added Tax (Repayment to Community Traders) 1988",
  "long_title": "These Regulations which come into force on 1st February 1989, amend the Value Added Tax (Repayment to Community Traders) Regulations 1980 by extending the repayment provisions to importations of goods into the United Kingdom by persons carrying on a business in a member state other than the United Kingdom.",
  "citation": "S.I. 1988/2217",
  "type": "uksi",
  "year": "1988",
  "number": "2217",
  "version": "current",
  "date": "1988-12-19",
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      "url": "https://openlegislation.uk/value-added-tax-repayment-to-community-traders-amendment-regulations-1988/note",
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      "date": "2023-11-22",
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      "source_url": "https://www.legislation.gov.uk/uksi/1988/2217/pdfs/uksi_19882217_en.pdf"
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  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "Regulations",
      "affecting": "uksi/1995/2518",
      "affecting_title": "The Value Added Tax Regulations 1995",
      "affecting_provisions": "Sch. 2"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1983/55",
      "title": "Value Added Tax Act 1983 (repealed 1.9.1994)",
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    "retrieved_at": "2026-10-29T15:52:24.821500+00:00"
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  "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."
}