{
  "url": "https://openlegislation.uk/eea-passport-rights-amendment-etc-and-transitional-provisions-eu-exit-regulations-2018/regulation-4",
  "json_url": "https://openlegislation.uk/eea-passport-rights-amendment-etc-and-transitional-provisions-eu-exit-regulations-2018/regulation-4.json",
  "legislation": "uksi/2018/1149",
  "legislation_title": "The EEA Passport Rights (Amendment, etc., and Transitional Provisions) (EU Exit) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/eea-passport-rights-amendment-etc-and-transitional-provisions-eu-exit-regulations-2018",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Saving provision: tax",
  "text": "For the purposes of an enactment relating to taxation—\n(a) the provision made by these Regulations is to be treated as not having been made, and\n(b) where, by virtue of these Regulations, a person ceases to be a person of a particular description, the person is to be treated as continuing to be a person of that description.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 4 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/1149/regulation/4",
    "retrieved_at": "2026-10-28T22:52:33.942728+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."
}