{
  "url": "https://openlegislation.uk/customs-modification-and-amendment-eu-exit-regulations-2020/regulation-2",
  "json_url": "https://openlegislation.uk/customs-modification-and-amendment-eu-exit-regulations-2020/regulation-2.json",
  "legislation": "uksi/2020/1629",
  "legislation_title": "The Customs (Modification and Amendment) (EU Exit) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/customs-modification-and-amendment-eu-exit-regulations-2020",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Modification of the Taxation (Cross-border Trade) Act 2018",
  "text": "In paragraph 158 of Schedule 7 to the Taxation (Cross-border Trade) Act 2018 any reference to “vehicle” includes a ship, an aircraft and a railway vehicle.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 2 in force at 31.12.2020 on IP completion day, see reg. 1(2)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "That paragraph was inserted into the Act by paragraph 10(6) of Schedule 1 to the 2020 Act."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/1629/regulation/2",
    "retrieved_at": "2026-10-28T22:19:18.509972+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."
}