{
  "url": "https://openlegislation.uk/excise-duties-transitional-and-miscellaneous-amendments-eu-exit-regulations-2020/regulation-5",
  "json_url": "https://openlegislation.uk/excise-duties-transitional-and-miscellaneous-amendments-eu-exit-regulations-2020/regulation-5.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/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Amendments to the Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 3) Regulations 2019",
  "text": "(1) The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 3) Regulations 2019 are amended as follows.\n(2) Omit regulation 3 (transitional and saving provision).\n(3) In regulation 5 (transitional provisions relating to the Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2010—\n(a) in paragraph (1), for “exit day” substitute “IP completion day”; and\n(b) for paragraph (2) substitute—\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.”.\n(4) In regulation 9 (transitional and saving provision), for “regulations 6 and 7” substitute “regulation 6”.\n(5) In regulation 16 (transitional provision)—\n(a) in paragraph (1), for “exit day” substitute “IP completion day”; and\n(b) for paragraph (2) substitute—\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": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2019/474. To be brought into force by way of regulations under section 52(2) of the Act."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 2010/594."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/1494/regulation/5",
    "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."
}