{
  "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018-value-added-tax-transitional-provisions-eu-exit-regulations-2019",
  "json_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018-value-added-tax-transitional-provisions-eu-exit-regulations-2019.json",
  "id": "uksi/2019/105",
  "title": "The Taxation (Cross-border Trade) Act 2018 (Value Added Tax Transitional Provisions) (EU Exit) Regulations 2019",
  "short_title": "Taxation (Cross-border Trade) Act 2018 (Value Added Tax Transitional Provisions) 2019",
  "long_title": "These Regulations make a number of transitional provisions to deal with some of the issues that will arise when amendments are made to primary value added tax law (“VAT”) in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom (“UK”) from the European Union (“EU”).",
  "citation": "S.I. 2019/105",
  "type": "uksi",
  "year": "2019",
  "number": "105",
  "version": "current",
  "date": "2019-01-24",
  "revised": true,
  "valid_from": "2020-12-31",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018-value-added-tax-transitional-provisions-eu-exit-regulations-2019/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018-value-added-tax-transitional-provisions-eu-exit-regulations-2019/regulation-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018-value-added-tax-transitional-provisions-eu-exit-regulations-2019/regulation-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Transitional provisions etc",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018-value-added-tax-transitional-provisions-eu-exit-regulations-2019/regulation-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018-value-added-tax-transitional-provisions-eu-exit-regulations-2019/regulation-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018-value-added-tax-transitional-provisions-eu-exit-regulations-2019/regulation-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018-value-added-tax-transitional-provisions-eu-exit-regulations-2019/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018-value-added-tax-transitional-provisions-eu-exit-regulations-2019/note",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2019-01-24",
      "size": 41786,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018-value-added-tax-transitional-provisions-eu-exit-regulations-2019/pdf/uksi_20190105_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2019/105/pdfs/uksi_20190105_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [],
  "changes_made_to": 14,
  "changes_made_to_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018-value-added-tax-transitional-provisions-eu-exit-regulations-2019/changes.json",
  "changes_made_by": 5,
  "changes_made_by_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018-value-added-tax-transitional-provisions-eu-exit-regulations-2019/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018-value-added-tax-transitional-provisions-eu-exit-regulations-2019/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/105",
    "retrieved_at": "2026-10-28T22:48:42.858593+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."
}