{
  "url": "https://openlegislation.uk/customs-and-value-added-tax-managed-transition-procedure-eu-exit-regulations-2021/introduction",
  "json_url": "https://openlegislation.uk/customs-and-value-added-tax-managed-transition-procedure-eu-exit-regulations-2021/introduction.json",
  "legislation": "uksi/2021/1375",
  "legislation_title": "The Customs and Value Added Tax (Managed Transition Procedure) (EU Exit) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/customs-and-value-added-tax-managed-transition-procedure-eu-exit-regulations-2021",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Exiting The European Union\nCustoms\nValue Added Tax\nMade 7th December 2021\nLaid before the House of Commons 8th December 2021\nComing into force 31st December 2021\nThe Treasury make these Regulations in exercise of the powers conferred by section 51(1) and (3)(a) of the Taxation (Cross-border Trade) Act 2018.\nThe Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU to make the following provision, including such provision as might be made by Act of Parliament.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2018 c. 22. Section 51(4)(b) defines the “appropriate Minister” as meaning the Treasury."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/1375/introduction",
    "retrieved_at": "2026-10-28T22:06:21.475847+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."
}