{
  "url": "https://openlegislation.uk/taxation-cross-border-trade-northern-ireland-eu-exit-amendment-regulations-2021/note",
  "json_url": "https://openlegislation.uk/taxation-cross-border-trade-northern-ireland-eu-exit-amendment-regulations-2021/note.json",
  "legislation": "uksi/2021/483",
  "legislation_title": "The Taxation Cross-border Trade (Northern Ireland) (EU Exit) (Amendment) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/taxation-cross-border-trade-northern-ireland-eu-exit-amendment-regulations-2021",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThe Regulations are made by the Treasury under the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”) and the Value Added Tax Act 1994 (c. 23: “VATA”), both as amended by the Taxation (Post-transition Period) Act 2020 (c. 26: “the 2020 Act”).\nRegulation 2 makes provision removing certain goods returning to Great Britain from Northern Ireland from the charge to duty under section 30C of the Act.\nRegulation 3 provides relief from the VAT charged under paragraph 3(2) of Schedule 9ZB to VATA (inserted by the 2020 Act) for the goods referred to in regulation 2 and extends the VAT relief to goods which are substantially changed as a result of services performed whilst the goods are in Northern Ireland.\nA Tax Information and Impact Note (TIIN) covering this instrument will be published on the GOV.UK website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/483/note",
    "retrieved_at": "2026-10-28T22:14:43.048772+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."
}