{
  "legislation": {
    "id": "ukpga/2018/22",
    "title": "Taxation (Cross-border Trade) Act 2018",
    "short_title": "Taxation (Cross-border Trade) Act 2018",
    "citation": "2018 c. 22",
    "type": "ukpga",
    "date": "2018-09-13",
    "revised": true,
    "unapplied_effects": 26,
    "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018",
    "json_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018.json"
  },
  "direction": "made_to",
  "with": "uksi/2019/513",
  "count": 3,
  "effects": [
    {
      "type": "general transitional provisions for amendments made in relation to value added tax in connection with the UK's withdrawal from the EU",
      "affected": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Act",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "affecting": {
        "id": "uksi/2019/513",
        "title": "The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019",
        "provisions": "reg. 9-11",
        "url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-revocation-and-transitional-provisions-eu-exit-regulations-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "applied",
      "affected": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "s. 32(7)-(9)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "affecting": {
        "id": "uksi/2019/513",
        "title": "The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019",
        "provisions": "reg. 15(6)",
        "url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-revocation-and-transitional-provisions-eu-exit-regulations-2019"
      },
      "applied": false,
      "requires_applied": false,
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    },
    {
      "type": "applied",
      "affected": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "s. 32(7)-(9)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "affecting": {
        "id": "uksi/2019/513",
        "title": "The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019",
        "provisions": "reg. 15(6)",
        "url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-revocation-and-transitional-provisions-eu-exit-regulations-2019"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": null
    }
  ],
  "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."
}