{
  "url": "https://openlegislation.uk/value-added-tax-tour-operators-amendment-eu-exit-regulations-2019/regulation-3",
  "json_url": "https://openlegislation.uk/value-added-tax-tour-operators-amendment-eu-exit-regulations-2019/regulation-3.json",
  "legislation": "uksi/2019/73",
  "legislation_title": "The Value Added Tax (Tour Operators) (Amendment) (EU Exit) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/value-added-tax-tour-operators-amendment-eu-exit-regulations-2019",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": null,
  "text": "In article 3(1), for “in a member State of the European Union in which he has established his business or has a fixed establishment” substitute “ who has a business establishment, or some other fixed establishment, in the United Kingdom ”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 3 not in force at made date, see reg. 1"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Reg. 3 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/73/regulation/3",
    "retrieved_at": "2026-10-28T22:49:02.346266+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."
}