{
  "url": "https://openlegislation.uk/excise-duties-miscellaneous-amendments-eu-exit-no-2-regulations-2019/regulation-20",
  "json_url": "https://openlegislation.uk/excise-duties-miscellaneous-amendments-eu-exit-no-2-regulations-2019/regulation-20.json",
  "legislation": "uksi/2019/15",
  "legislation_title": "The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/excise-duties-miscellaneous-amendments-eu-exit-no-2-regulations-2019",
  "path": "regulation/20",
  "kind": "regulation",
  "number": "20",
  "heading": "The Excise Warehousing (Etc.) Regulations 1988",
  "text": "(1) The amendments made by regulation 2 do not apply to excise goods that are in the course of a movement on IP completion day.\n(2) In this regulation, “excise goods” means goods subject to any excise duty, as that term is defined by section 49 of the Taxation (Cross-border Trade) Act 2018.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 20(1) substituted (31.12.2020) by The Excise Duties (Transitional and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1494), regs. 1, 4(4)(a)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 20 not in force at made date, see reg. 1"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Reg. 20 in force at 31.12.2020 by S.I. 2020/1640, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/15/regulation/20",
    "retrieved_at": "2026-10-28T22:49:30.227196+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."
}