{
  "url": "https://openlegislation.uk/value-added-tax-repayment-to-community-traders-amendment-regulations-1993",
  "json_url": "https://openlegislation.uk/value-added-tax-repayment-to-community-traders-amendment-regulations-1993.json",
  "id": "uksi/1993/1223",
  "title": "The Value Added Tax (Repayment to Community Traders) (Amendment) Regulations 1993",
  "short_title": "Value Added Tax (Repayment to Community Traders) 1993",
  "long_title": "These Regulations amend regulation 4 of the Value Added Tax (Repayment to Community Traders) Regulations 1980 (“the 1980 Regulations”) as amended by the Value Added Tax (Repayment to Community Traders) (Amendment) Regulations 1992 (“the 1992 Regulations”). Regulation 4 of the 1992 Regulations did not achieve what was intended to be achieved, namely the implementation of the modification of Article 17.4 of the European Economic Community Sixth Directive (No. 77/388/EEC OJ No. 445, 13.7.1977, p.1) which modification enables Community traders whose taxable supplies fall to be taxed in accordance with section 32B of the Value Added Tax Act 1983 to be entitled to repayment of tax under the 1980 Regulations.",
  "citation": "S.I. 1993/1223",
  "type": "uksi",
  "year": "1993",
  "number": "1223",
  "version": "current",
  "date": "1993-05-05",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-repayment-to-community-traders-amendment-regulations-1993/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-repayment-to-community-traders-amendment-regulations-1993/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-repayment-to-community-traders-amendment-regulations-1993/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-repayment-to-community-traders-amendment-regulations-1993/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-repayment-to-community-traders-amendment-regulations-1993/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "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)",
      "url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994",
      "provisions": [
        "section/23"
      ]
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-repayment-to-community-traders-amendment-regulations-1993/changes.json",
  "changes_made_by": 2,
  "changes_made_by_url": "https://openlegislation.uk/value-added-tax-repayment-to-community-traders-amendment-regulations-1993/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-repayment-to-community-traders-amendment-regulations-1993/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/1223",
    "retrieved_at": "2026-10-29T13:57:01.859040+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."
}