{
  "url": "https://openlegislation.uk/value-added-tax-supplies-by-retailers-amendment-regulations-1987/regulation-1",
  "json_url": "https://openlegislation.uk/value-added-tax-supplies-by-retailers-amendment-regulations-1987/regulation-1.json",
  "legislation": "uksi/1987/1712",
  "legislation_title": "The Value Added Tax (Supplies by Retailers) (Amendment) Regulations 1987",
  "legislation_url": "https://openlegislation.uk/value-added-tax-supplies-by-retailers-amendment-regulations-1987",
  "path": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": null,
  "text": "(1) These Regulations may be cited as the Value Added Tax (Supplies by Retailers) (Amendment) Regulations 1987 and shall come into force on 30th October 1987.\n(2) In these Regulations the “principal regulations” means the Value Added Tax (Supplies by Retailers) Regulations 1972.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1972/1148, to which there are amendments not relevant to these Regulations."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/1712/regulation/1",
    "retrieved_at": "2026-10-29T16:19:44.768780+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."
}