{
  "url": "https://openlegislation.uk/mard-amendment-eu-exit-regulations-2020",
  "json_url": "https://openlegislation.uk/mard-amendment-eu-exit-regulations-2020.json",
  "id": "uksi/2020/996",
  "title": "The MARD (Amendment) (EU Exit) Regulations 2020",
  "short_title": "MARD 2020",
  "long_title": "These Regulations amend Schedule 25 to the Finance Act 2011 and the MARD Regulations 2011, which implement Council Directive 2010/24/EU concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures (“MARD”). The amendments are made to ensure that UK implementing legislation continues to give effect to MARD following IP completion day, so far as MARD is made applicable after IP completion day between member States and the United Kingdom by virtue of Article 100 of the withdrawal agreement, and so far as MARD applies after IP completion day to and in the United Kingdom in respect of Northern Ireland by virtue of Articles 5(4) and 8 of the Protocol on Ireland/Northern Ireland in the withdrawal agreement.",
  "citation": "S.I. 2020/996",
  "type": "uksi",
  "year": "2020",
  "number": "996",
  "version": "current",
  "date": "2020-09-15",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/mard-amendment-eu-exit-regulations-2020/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/mard-amendment-eu-exit-regulations-2020/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Amendment of the Finance Act 2011",
      "url": "https://openlegislation.uk/mard-amendment-eu-exit-regulations-2020/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Amendment of the MARD Regulations 2011",
      "url": "https://openlegislation.uk/mard-amendment-eu-exit-regulations-2020/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/mard-amendment-eu-exit-regulations-2020/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/mard-amendment-eu-exit-regulations-2020/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2011/11",
      "title": "Finance Act 2011",
      "url": "https://openlegislation.uk/finance-act-2011",
      "provisions": []
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/mard-amendment-eu-exit-regulations-2020/changes.json",
  "changes_made_by": 5,
  "changes_made_by_url": "https://openlegislation.uk/mard-amendment-eu-exit-regulations-2020/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/mard-amendment-eu-exit-regulations-2020/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/996",
    "retrieved_at": "2026-10-28T22:25:37.211984+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."
}