{
  "url": "https://openlegislation.uk/excise-duties-appointed-day-eu-exit-regulations-2020/introduction",
  "json_url": "https://openlegislation.uk/excise-duties-appointed-day-eu-exit-regulations-2020/introduction.json",
  "legislation": "uksi/2020/1640",
  "legislation_title": "The Excise Duties (Appointed Day) (EU Exit) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/excise-duties-appointed-day-eu-exit-regulations-2020",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Exiting The European Union\nExcise\nMade 23rd December 2020\nThe Treasury make these Regulations in exercise of the powers conferred by section 52 of the Taxation (Cross-border Trade) Act 2018 and the regulations specified in column 2 of the Schedule to this instrument.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2018 c. 22."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/1640/introduction",
    "retrieved_at": "2026-10-28T22:19:11.166609+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."
}