{
  "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018-appointed-day-no-2-eu-exit-regulations-2019/note",
  "json_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018-appointed-day-no-2-eu-exit-regulations-2019/note.json",
  "legislation": "uksi/2019/69",
  "legislation_title": "The Taxation (Cross-border Trade) Act 2018 (Appointed Day No. 2) (EU Exit) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018-appointed-day-no-2-eu-exit-regulations-2019",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations are the second appointed day regulations made under the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”).\nBy virtue of regulation 2, the day appointed for the coming into force of section 10 (preferential rates given unilaterally) and section 15 (international disputes etc) of, and Schedule 3 (eligible developing countries) to, the Act is 23rd January 2019.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/69/note",
    "retrieved_at": "2026-10-28T22:49:03.852715+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."
}