{
  "legislation": {
    "id": "ukpga/1979/2",
    "title": "Customs and Excise Management Act 1979",
    "short_title": "Customs and Excise Management Act 1979",
    "citation": "1979 c. 2",
    "type": "ukpga",
    "date": "1979-02-22",
    "revised": true,
    "unapplied_effects": 11,
    "url": "https://openlegislation.uk/customs-and-excise-management-act-1979",
    "json_url": "https://openlegislation.uk/customs-and-excise-management-act-1979.json"
  },
  "direction": "made_to",
  "with": "uksi/2020/1439",
  "count": 2,
  "effects": [
    {
      "type": "inserted by 2018 c. 22, Sch. 7 para. 33(a) (as substituted)",
      "affected": {
        "id": "ukpga/1979/2",
        "title": "Customs and Excise Management Act 1979",
        "provisions": "s. 39(A1)",
        "url": "https://openlegislation.uk/customs-and-excise-management-act-1979"
      },
      "affecting": {
        "id": "uksi/2020/1439",
        "title": "The Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020",
        "provisions": "reg. 5(3)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-special-procedures-supplementary-and-general-provision-etc-eu-exit-regulations-2020"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted by 2018 c. 22, Sch. 7 para. 33(b) (as substituted)",
      "affected": {
        "id": "ukpga/1979/2",
        "title": "Customs and Excise Management Act 1979",
        "provisions": "s. 39(1)",
        "url": "https://openlegislation.uk/customs-and-excise-management-act-1979"
      },
      "affecting": {
        "id": "uksi/2020/1439",
        "title": "The Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020",
        "provisions": "reg. 5(3)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-special-procedures-supplementary-and-general-provision-etc-eu-exit-regulations-2020"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    }
  ],
  "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."
}