{
  "url": "https://openlegislation.uk/value-added-tax-repayment-to-community-traders-amendment-regulations-1988/regulation-4",
  "json_url": "https://openlegislation.uk/value-added-tax-repayment-to-community-traders-amendment-regulations-1988/regulation-4.json",
  "legislation": "uksi/1988/2217",
  "legislation_title": "The Value Added Tax (Repayment to Community Traders) (Amendment) Regulations 1988",
  "legislation_url": "https://openlegislation.uk/value-added-tax-repayment-to-community-traders-amendment-regulations-1988",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": null,
  "text": "For regulation 5 and the heading thereto there shall be substituted the following:\n“Supplies and importations to which these Regulations apply\n5 These Regulations apply to a supply of goods or services made in the United Kingdom on or after 1st January 1981 or importation of goods into the United Kingdom on or after 1st February 1989, but they do not apply to any supply or importation which–\n(a) the claimant has used or intends to use for the purpose of any supply by himself in the United Kingdom; or\n(b) has been exported or is intended for exportation from the United Kingdom by or on behalf of the claimant.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/2217/regulation/4",
    "retrieved_at": "2026-10-29T15:52:24.821500+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."
}