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        "url": "https://openlegislation.uk/customs-export-eu-exit-regulations-2019"
      },
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        "id": "uksi/2019/486",
        "title": "The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019",
        "provisions": "reg. 9(2)(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-miscellaneous-provisions-eu-exit-regulations-2019"
      },
      "applied": true,
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      "in_force_date": "2020-12-31"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "uksi/2019/108",
        "title": "The Customs (Export) (EU Exit) Regulations 2019",
        "provisions": "reg. 8(1)",
        "url": "https://openlegislation.uk/customs-export-eu-exit-regulations-2019"
      },
      "affecting": {
        "id": "uksi/2019/486",
        "title": "The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019",
        "provisions": "reg. 9(5)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-miscellaneous-provisions-eu-exit-regulations-2019"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": null
    }
  ],
  "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."
}