{
  "url": "https://openlegislation.uk/taxation-cross-border-trade-miscellaneous-amendments-eu-exit-no-2-regulations-2021/regulation-5",
  "json_url": "https://openlegislation.uk/taxation-cross-border-trade-miscellaneous-amendments-eu-exit-no-2-regulations-2021/regulation-5.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/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Amendment of the Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020",
  "text": "(1) The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020 are amended as follows.\n(2) In regulation 4(a)(application of chapter) omit “into Great Britain from the EU”.\n(3) In regulation 6 (relevant importation)—\n(a) omit “into Great Britain from the EU”;\n(b) in paragraph (c) omit “during the period beginning at IP completion day and ending on 31st December 2021”.\n(4) In regulation 10(2) (power to make provision by public notice for bringing into account import VAT) omit “into Great Britain from the EU”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2020/1495, amended by S.I. 2021/697."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/1444/regulation/5",
    "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."
}