{
  "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018-appointed-days-no-4-and-transitional-provisions-modification-eu-exit-regulations-2019/regulation-5",
  "json_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018-appointed-days-no-4-and-transitional-provisions-modification-eu-exit-regulations-2019/regulation-5.json",
  "legislation": "uksi/2019/429",
  "legislation_title": "The Taxation (Cross-border Trade) Act 2018 (Appointed Days No. 4 and Transitional Provisions) (Modification) (EU Exit) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018-appointed-days-no-4-and-transitional-provisions-modification-eu-exit-regulations-2019",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Transitional Provisions",
  "text": "Following the establishment of the TRA, any provisional decision or determination made by the Secretary of State under Part 3 or 4 of Schedule 4 to the Act or under Part 3 or 4 of Schedule 5 to the Act, as modified by the Schedule to these Regulations, has effect as though it were a recommendation made by the TRA under the corresponding unmodified provision.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/429/regulation/5",
    "retrieved_at": "2026-10-28T22:46:00.020214+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."
}