{
  "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018-appointed-day-no-2-eu-exit-regulations-2019/regulation-1",
  "json_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018-appointed-day-no-2-eu-exit-regulations-2019/regulation-1.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": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation and interpretation",
  "text": "(1) These Regulations may be cited as the Taxation (Cross-border Trade) Act 2018 (Appointed Day No. 2) (EU Exit) Regulations 2019.\n(2) In these Regulations, “the Act” means the Taxation (Cross-border Trade) Act 2018.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 1 in force at made date"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/69/regulation/1",
    "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."
}