{
  "url": "https://openlegislation.uk/taxation-cross-border-trade-miscellaneous-amendments-eu-exit-no-2-regulations-2021/regulation-1",
  "json_url": "https://openlegislation.uk/taxation-cross-border-trade-miscellaneous-amendments-eu-exit-no-2-regulations-2021/regulation-1.json",
  "legislation": "uksi/2021/1444",
  "legislation_title": "The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/taxation-cross-border-trade-miscellaneous-amendments-eu-exit-no-2-regulations-2021",
  "path": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation and commencement",
  "text": "(1) These Regulations may be cited as the Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021.\n(2) This regulation and regulation 3 come into force on 31st December 2021.\n(3) Regulations 2, 4 and 5 come into force on 1st January 2022.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/1444/regulation/1",
    "retrieved_at": "2026-10-28T22:05:37.541837+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."
}