{
  "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5/paragraph-5",
  "json_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5/paragraph-5.json",
  "legislation": "ukpga/2018/22",
  "legislation_title": "Taxation (Cross-border Trade) Act 2018",
  "legislation_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018",
  "path": "schedule/5/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "Regulations may make provision about—\n(a) what constitutes or does not constitute “directly competitive goods” for the purposes of this Schedule;\n(b) how “directly competitive goods” is to be determined for those purposes.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 5 para. 5 in force at 4.3.2019 at 11:59 a.m. by S.I. 2019/429, reg. 2 (with regs. 4-9)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "word omitted",
      "affecting": "ukpga/2026/11",
      "affecting_title": "Finance Act 2026"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2026/11",
      "affecting_title": "Finance Act 2026"
    },
    {
      "type": "words omitted",
      "affecting": "ukpga/2026/11",
      "affecting_title": "Finance Act 2026"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2026/11",
      "affecting_title": "Finance Act 2026"
    },
    {
      "type": "words omitted",
      "affecting": "ukpga/2026/11",
      "affecting_title": "Finance Act 2026"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2026/11",
      "affecting_title": "Finance Act 2026"
    },
    {
      "type": "inserted",
      "affecting": "ukpga/2026/11",
      "affecting_title": "Finance Act 2026"
    },
    {
      "type": "substituted",
      "affecting": "ukpga/2026/11",
      "affecting_title": "Finance Act 2026"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2018/22/schedule/5/paragraph/5",
    "retrieved_at": "2026-10-29T09:04:43.590954+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."
}