{
  "url": "https://openlegislation.uk/value-added-tax-repayments-to-third-country-traders-regulations-1987/regulation-6",
  "json_url": "https://openlegislation.uk/value-added-tax-repayments-to-third-country-traders-regulations-1987/regulation-6.json",
  "legislation": "uksi/1987/2015",
  "legislation_title": "The Value Added Tax (Repayments to Third Country Traders) Regulations 1987",
  "legislation_url": "https://openlegislation.uk/value-added-tax-repayments-to-third-country-traders-regulations-1987",
  "path": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Supplies and importations to which these Regulations apply",
  "text": "These Regulations apply to any supply of goods or services made in the United Kingdom or to any importation of goods into the United Kingdom which is made on or after 1st January 1988 but they do not apply to any supply of goods or services or importation of goods which —\n(a) the trader has used or intends to use for the purpose of any supply by him in the United Kingdom; or\n(b) have been exported or are intended for exportation from the United Kingdom by or on behalf of the trader.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/2015/regulation/6",
    "retrieved_at": "2026-10-29T16:17:15.318106+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."
}