{
  "url": "https://openlegislation.uk/excise-duties-transitional-and-miscellaneous-amendments-eu-exit-regulations-2020/regulation-3",
  "json_url": "https://openlegislation.uk/excise-duties-transitional-and-miscellaneous-amendments-eu-exit-regulations-2020/regulation-3.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": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendments to the Excise Duties (Miscellaneous Amendments) (EU Exit) Regulations 2019",
  "text": "(1) The Excise Duties (Miscellaneous Amendments) (EU Exit) Regulations 2019 are amended as follows.\n(2) In regulation 5(1) (continuing application of the Excise Goods (Drawback) Regulations 1995), for “exit day” substitute “IP completion day”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2019/14. To be brought into force by way of regulations under section 52(2) of the Act."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 1995/1046; amended by S.I. 2009/1023 and 2010/593."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/1494/regulation/3",
    "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."
}