{
  "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018-value-added-tax-transitional-provisions-eu-exit-regulations-2019/regulation-4",
  "json_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018-value-added-tax-transitional-provisions-eu-exit-regulations-2019/regulation-4.json",
  "legislation": "uksi/2019/105",
  "legislation_title": "The Taxation (Cross-border Trade) Act 2018 (Value Added Tax Transitional Provisions) (EU Exit) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018-value-added-tax-transitional-provisions-eu-exit-regulations-2019",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": null,
  "text": "The amendments made by Part 3 of the Act do not have effect in relation to a supply of goods dispatched or transported from the territory of the United Kingdom to the territory of a member State of the EU, or vice versa, provided that the dispatch or transport started before IP completion day and ended thereafter.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 4 substituted (31.12.2020) by The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020 (S.I. 2020/1495), regs. 1(2), 21(4); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 4 not in force at made date, see reg. 1(2)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Reg. 4 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/105/regulation/4",
    "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."
}