{
  "url": "https://openlegislation.uk/customs-tariff-and-miscellaneous-amendments-no-6-regulations-2026/regulation-2",
  "json_url": "https://openlegislation.uk/customs-tariff-and-miscellaneous-amendments-no-6-regulations-2026/regulation-2.json",
  "legislation": "uksi/2026/984",
  "legislation_title": "The Customs (Tariff and Miscellaneous Amendments) (No. 6) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/customs-tariff-and-miscellaneous-amendments-no-6-regulations-2026",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendments to Schedule 3 to the Taxation (Cross-border Trade) Act 2018",
  "text": "In the Taxation (Cross-border Trade) Act 2018, in Schedule 3 (eligible developing countries)—\n(a) in Part 2 (least developed countries), omit “Bhutan”;\n(b) in Part 3 (other eligible developing countries), in the appropriate place, insert “Bhutan”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Schedule 3 was amended by S.I. 2020/1438, 2021/1489, 2023/561 and 2025/1289."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/984/regulation/2",
    "retrieved_at": "2026-10-28T20:55:38.027453+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."
}