{
  "url": "https://openlegislation.uk/excise-duties-miscellaneous-amendments-eu-exit-no-3-regulations-2019/regulation-5",
  "json_url": "https://openlegislation.uk/excise-duties-miscellaneous-amendments-eu-exit-no-3-regulations-2019/regulation-5.json",
  "legislation": "uksi/2019/474",
  "legislation_title": "The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 3) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/excise-duties-miscellaneous-amendments-eu-exit-no-3-regulations-2019",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Transitional provisions relating to the Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2010",
  "text": "(1) The amendments in regulation 4 do not have effect in relation to goods in the course of a movement on IP completion day.\n(2) For the purposes of paragraph (1), goods are in the course of a movement on IP completion day where those goods have been dispatched before that day.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 5(1) substituted (31.12.2020) by The Excise Duties (Transitional and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1494), regs. 1, 5(3)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Reg. 5(2) substituted (31.12.2020) by The Excise Duties (Transitional and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1494), regs. 1, 5(3)(b)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 5 in force at 31.12.2020 on IP completion day by S.I. 2020/1640, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/474/regulation/5",
    "retrieved_at": "2026-10-28T22:45:36.792468+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."
}