{
  "url": "https://openlegislation.uk/excise-duties-transitional-and-miscellaneous-amendments-eu-exit-regulations-2020/introduction",
  "json_url": "https://openlegislation.uk/excise-duties-transitional-and-miscellaneous-amendments-eu-exit-regulations-2020/introduction.json",
  "legislation": "uksi/2020/1494",
  "legislation_title": "The Excise Duties (Transitional and Miscellaneous Amendments) (EU Exit) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/excise-duties-transitional-and-miscellaneous-amendments-eu-exit-regulations-2020",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Exiting The European Union\nExcise\nMade 9th December 2020\nLaid before the House of Commons 10th December 2020\nComing into force 31st December 2020\nThe Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by sections 45(1) and (2) and 48(11)(d) of the Taxation (Cross-border Trade) Act 2018, make regulations 1 to 5 of the following Regulations.\nThe Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union to make regulation 6 of the following Regulations in exercise of the power conferred by section 51(1)(c) of the Taxation (Cross-border Trade) Act 2018.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2018 c. 22 (“the Act”). Section 49 of the Act defines “HMRC Commissioners” as the Commissioners for Her Majesty’s Revenue and Customs for the purposes of sections 45 and 48."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "The power under section 51(1)(c) of the Act is conferred on the “appropriate Minister” to make provision relating to “any exercise duty” in consequence of, or otherwise in connection with the withdrawal of the United Kingdom from the EU. Under section 51(4)(b), “the appropriate Minister” means the Treasury. For the purposes of sections 51 and 52, “excise duty” has the meaning given by section 53."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/1494/introduction",
    "retrieved_at": "2026-10-28T22:20:44.397195+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."
}