{
  "url": "https://openlegislation.uk/taxation-cross-border-trade-miscellaneous-amendments-eu-exit-no-2-regulations-2021/regulation-4",
  "json_url": "https://openlegislation.uk/taxation-cross-border-trade-miscellaneous-amendments-eu-exit-no-2-regulations-2021/regulation-4.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/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment of the Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 3) Regulations 2019",
  "text": "(1) The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 3) Regulations 2019 are amended as follows.\n(2) Omit—\n(a) regulation 12 (contravention of conditions or requirements-duty point and persons liable to pay);\n(b) regulation 14 (movements of excise goods from a transitional arrival location under duty suspension arrangements);\n(c) regulation 15 (relevant regulations);\n(d) regulation 16 (transitional provision).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2019/474. Relevant amending instruments are S.I. 2019/1215 and S.I. 2020/1494. Regulations 12, 14, 15 and 16 provide for modifications of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (S.I. 2010/593)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/1444/regulation/4",
    "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."
}