{
  "url": "https://openlegislation.uk/mard-amendment-eu-exit-regulations-2020/introduction",
  "json_url": "https://openlegislation.uk/mard-amendment-eu-exit-regulations-2020/introduction.json",
  "legislation": "uksi/2020/996",
  "legislation_title": "The MARD (Amendment) (EU Exit) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/mard-amendment-eu-exit-regulations-2020",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Exiting The European Union\nRecovery Of Taxes\nMade 15th September 2020\nLaid before the House of Commons 16th September 2020\nComing into force in accordance with regulation 1\nThe Treasury make the following Regulations in exercise of the powers conferred by section 87 of the Finance Act 2011.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2011 c. 11."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/996/introduction",
    "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."
}