{
  "url": "https://openlegislation.uk/taxation-cross-border-trade-northern-ireland-eu-exit-amendment-regulations-2021/regulation-1",
  "json_url": "https://openlegislation.uk/taxation-cross-border-trade-northern-ireland-eu-exit-amendment-regulations-2021/regulation-1.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": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation and commencement",
  "text": "(1) These Regulations may be cited as the Taxation Cross-border Trade (Northern Ireland) (EU Exit) (Amendment) Regulations 2021.\n(2) These Regulations come into force on the day after the day on which these Regulations are laid before the House of Commons.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/483/regulation/1",
    "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."
}