{
  "url": "https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-amendment-etc-eu-exit-regulations-2019/regulation-1",
  "json_url": "https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-amendment-etc-eu-exit-regulations-2019/regulation-1.json",
  "legislation": "uksi/2019/13",
  "legislation_title": "The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-amendment-etc-eu-exit-regulations-2019",
  "path": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation, commencement and interpretation",
  "text": "These Regulations may be cited as the Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 and come into force on such day as the Treasury may by regulations under section 52(2) of the Taxation (Cross-border Trade) Act 2018 appoint.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 1 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/2019/13/regulation/1",
    "retrieved_at": "2026-10-28T22:49:31.646881+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."
}