{
  "url": "https://openlegislation.uk/value-added-tax-valuation-of-acquisitions-regulations-1992/note",
  "json_url": "https://openlegislation.uk/value-added-tax-valuation-of-acquisitions-regulations-1992/note.json",
  "legislation": "uksi/1992/3099",
  "legislation_title": "The Value Added Tax (Valuation of Acquisitions) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/value-added-tax-valuation-of-acquisitions-regulations-1992",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations prescribe the cases where excise duty, car tax, Community customs duty or agricultural levy is to be included in the value for value added tax of an acquisition in the United Kingdom of goods from another member State of the European Community.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3099/note",
    "retrieved_at": "2026-10-29T14:09:51.866735+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."
}