{
  "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020",
  "json_url": "https://openlegislation.uk/taxation-post-transition-period-act-2020.json",
  "id": "ukpga/2020/26",
  "title": "Taxation (Post-transition Period) Act 2020",
  "short_title": "Taxation (Post-transition Period) Act 2020",
  "long_title": "An Act to make provision (including the imposition and regulation of new duties of customs) in connection with goods in Northern Ireland and their movement into or out of Northern Ireland; to make provision amending certain enactments relating to value added tax, excise duty or insurance premium tax; to make provision in connection with the recovery of unlawful state aid in relation to controlled foreign companies; and for connected purposes.",
  "citation": "2020 c. 26",
  "type": "ukpga",
  "year": "2020",
  "number": "26",
  "version": "current",
  "date": "2020-12-17",
  "revised": true,
  "valid_from": "2025-03-20",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "crossheading/northern-ireland-protocol",
      "kind": "crossheading",
      "number": null,
      "heading": "Northern Ireland Protocol",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": "Duty on goods removed to Northern Ireland",
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/section-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/northern-ireland-protocol"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": "Duty on goods imported into or removed from Northern Ireland",
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/section-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/northern-ireland-protocol"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": "Value added tax in Northern Ireland",
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/section-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/northern-ireland-protocol"
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": "Excise duty on the removal of goods to Northern Ireland",
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/section-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/northern-ireland-protocol"
    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": "Duty under section 4: supplementary",
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/section-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/northern-ireland-protocol"
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": "Rate of fuel duty on aviation gasoline",
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/section-6",
      "extent": null,
      "status": null,
      "parent": "crossheading/northern-ireland-protocol"
    },
    {
      "path": "crossheading/other-provision-about-value-added-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Other provision about value added tax",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "section/7",
      "kind": "section",
      "number": "7",
      "heading": "Online sales by overseas persons and low value importations",
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/section-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/other-provision-about-value-added-tax"
    },
    {
      "path": "crossheading/insurance-premium-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Insurance premium tax",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "section/8",
      "kind": "section",
      "number": "8",
      "heading": "Liability of insured in certain cases",
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/section-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/insurance-premium-tax"
    },
    {
      "path": "crossheading/controlled-foreign-companies",
      "kind": "crossheading",
      "number": null,
      "heading": "Controlled foreign companies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/9",
      "kind": "section",
      "number": "9",
      "heading": "Recovery of unlawful state aid",
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/section-9",
      "extent": null,
      "status": null,
      "parent": "crossheading/controlled-foreign-companies"
    },
    {
      "path": "crossheading/final-provisions",
      "kind": "crossheading",
      "number": null,
      "heading": "Final provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/10",
      "kind": "section",
      "number": "10",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/section-10",
      "extent": null,
      "status": null,
      "parent": "crossheading/final-provisions"
    },
    {
      "path": "section/11",
      "kind": "section",
      "number": "11",
      "heading": "Commencement",
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/section-11",
      "extent": null,
      "status": null,
      "parent": "crossheading/final-provisions"
    },
    {
      "path": "section/12",
      "kind": "section",
      "number": "12",
      "heading": "Short title",
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/section-12",
      "extent": null,
      "status": null,
      "parent": "crossheading/final-provisions"
    },
    {
      "path": "schedule/1",
      "kind": "schedule",
      "number": "1",
      "heading": "Customs duties etc: amendments relating to the Northern Ireland Protocol",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/1/crossheading/amendments-of-tcta-2018",
      "kind": "crossheading",
      "number": null,
      "heading": "Amendments of TCTA 2018",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-1/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/crossheading/amendments-of-tcta-2018"
    },
    {
      "path": "schedule/1/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-1/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/crossheading/amendments-of-tcta-2018"
    },
    {
      "path": "schedule/1/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-1/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/crossheading/amendments-of-tcta-2018"
    },
    {
      "path": "schedule/1/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-1/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/crossheading/amendments-of-tcta-2018"
    },
    {
      "path": "schedule/1/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-1/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/crossheading/amendments-of-tcta-2018"
    },
    {
      "path": "schedule/1/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-1/paragraph-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/crossheading/amendments-of-tcta-2018"
    },
    {
      "path": "schedule/1/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-1/paragraph-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/crossheading/amendments-of-tcta-2018"
    },
    {
      "path": "schedule/1/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-1/paragraph-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/crossheading/amendments-of-tcta-2018"
    },
    {
      "path": "schedule/1/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-1/paragraph-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/crossheading/amendments-of-tcta-2018"
    },
    {
      "path": "schedule/1/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-1/paragraph-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/crossheading/amendments-of-tcta-2018"
    },
    {
      "path": "schedule/1/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-1/paragraph-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/crossheading/amendments-of-tcta-2018"
    },
    {
      "path": "schedule/1/crossheading/isle-of-man-act-1979",
      "kind": "crossheading",
      "number": null,
      "heading": "Isle of Man Act 1979",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-1/paragraph-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/crossheading/isle-of-man-act-1979"
    },
    {
      "path": "schedule/1/crossheading/finance-no2-act-1992",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance (No.2) Act 1992",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-1/paragraph-13",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/crossheading/finance-no2-act-1992"
    },
    {
      "path": "schedule/2",
      "kind": "schedule",
      "number": "2",
      "heading": "Value added tax: amendments relating to the Northern Ireland Protocol etc",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/2/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Amendments of VATA 1994",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-2/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/1"
    },
    {
      "path": "schedule/2/part/1/crossheading/new-schedules-vat-in-northern-ireland",
      "kind": "crossheading",
      "number": null,
      "heading": "New Schedules: VAT in Northern Ireland",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/1"
    },
    {
      "path": "schedule/2/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-2/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/1/crossheading/new-schedules-vat-in-northern-ireland"
    },
    {
      "path": "schedule/2/part/1/crossheading/other-amendments-of-vata-1994",
      "kind": "crossheading",
      "number": null,
      "heading": "Other amendments of VATA 1994",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/1"
    },
    {
      "path": "schedule/2/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-2/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/1/crossheading/other-amendments-of-vata-1994"
    },
    {
      "path": "schedule/2/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-2/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/1/crossheading/other-amendments-of-vata-1994"
    },
    {
      "path": "schedule/2/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-2/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/1/crossheading/other-amendments-of-vata-1994"
    },
    {
      "path": "schedule/2/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-2/paragraph-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/1/crossheading/other-amendments-of-vata-1994"
    },
    {
      "path": "schedule/2/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-2/paragraph-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/1/crossheading/other-amendments-of-vata-1994"
    },
    {
      "path": "schedule/2/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-2/paragraph-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/1/crossheading/other-amendments-of-vata-1994"
    },
    {
      "path": "schedule/2/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Amendments of other legislation",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/part/2/crossheading/fno2a-2017",
      "kind": "crossheading",
      "number": null,
      "heading": "F(No.2)A 2017",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/2"
    },
    {
      "path": "schedule/2/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-2/paragraph-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/2/crossheading/fno2a-2017"
    },
    {
      "path": "schedule/2/part/2/crossheading/tcta-2018",
      "kind": "crossheading",
      "number": null,
      "heading": "TCTA 2018",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/2"
    },
    {
      "path": "schedule/2/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-2/paragraph-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/2/crossheading/tcta-2018"
    },
    {
      "path": "schedule/2/part/2/crossheading/value-added-tax-place-of-supply-of-goods-order-2004",
      "kind": "crossheading",
      "number": null,
      "heading": "Value Added Tax (Place of Supply of Goods) Order 2004",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/2"
    },
    {
      "path": "schedule/2/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-2/paragraph-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/2/crossheading/value-added-tax-place-of-supply-of-goods-order-2004"
    },
    {
      "path": "schedule/2/part/2/crossheading/value-added-tax-relief-for-european-research-infrastructure-consortia-order-2012",
      "kind": "crossheading",
      "number": null,
      "heading": "Value Added Tax (Relief for European Research Infrastructure Consortia) Order 2012",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/2"
    },
    {
      "path": "schedule/2/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-2/paragraph-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/2/crossheading/value-added-tax-relief-for-european-research-infrastructure-consortia-order-2012"
    },
    {
      "path": "schedule/2/part/2/crossheading/value-added-tax-miscellaneous-amendments-revocation-and-transitional-provisions-eu-exit-regulations-2019",
      "kind": "crossheading",
      "number": null,
      "heading": "Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/2"
    },
    {
      "path": "schedule/2/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-2/paragraph-13",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/2/crossheading/value-added-tax-miscellaneous-amendments-revocation-and-transitional-provisions-eu-exit-regulations-2019"
    },
    {
      "path": "schedule/3",
      "kind": "schedule",
      "number": "3",
      "heading": "Online sales by overseas persons and low value importations",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/3/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Main amendments",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/part/1/crossheading/amendments-to-the-value-added-tax-act-1994",
      "kind": "crossheading",
      "number": null,
      "heading": "Amendments to the Value Added Tax Act 1994",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/1"
    },
    {
      "path": "schedule/3/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-3/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/1/crossheading/amendments-to-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/3/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-3/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/1/crossheading/amendments-to-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/3/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-3/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/1/crossheading/amendments-to-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/3/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-3/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/1/crossheading/amendments-to-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/3/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-3/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/1/crossheading/amendments-to-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/3/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-3/paragraph-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/1/crossheading/amendments-to-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/3/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-3/paragraph-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/1/crossheading/amendments-to-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/3/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-3/paragraph-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/1/crossheading/amendments-to-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/3/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-3/paragraph-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/1/crossheading/amendments-to-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/3/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-3/paragraph-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/1/crossheading/amendments-to-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/3/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-3/paragraph-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/1/crossheading/amendments-to-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/3/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-3/paragraph-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/1/crossheading/amendments-to-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/3/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-3/paragraph-13",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/1/crossheading/amendments-to-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/3/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-3/paragraph-14",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/1/crossheading/amendments-to-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/3/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-3/paragraph-15",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/1/crossheading/amendments-to-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/3/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-3/paragraph-16",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/1/crossheading/amendments-to-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/3/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-3/paragraph-17",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/1/crossheading/amendments-to-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/3/part/1/crossheading/amendment-to-the-value-added-tax-imported-goods-relief-order-1984",
      "kind": "crossheading",
      "number": null,
      "heading": "Amendment to the Value Added Tax (Imported Goods) Relief Order 1984",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/1"
    },
    {
      "path": "schedule/3/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-3/paragraph-18",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/1/crossheading/amendment-to-the-value-added-tax-imported-goods-relief-order-1984"
    },
    {
      "path": "schedule/3/part/1/crossheading/amendments-to-the-value-added-tax-regulations-1995",
      "kind": "crossheading",
      "number": null,
      "heading": "Amendments to the Value Added Tax Regulations 1995",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/1"
    },
    {
      "path": "schedule/3/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-3/paragraph-19",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/1/crossheading/amendments-to-the-value-added-tax-regulations-1995"
    },
    {
      "path": "schedule/3/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-3/paragraph-20",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/1/crossheading/amendments-to-the-value-added-tax-regulations-1995"
    },
    {
      "path": "schedule/3/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-3/paragraph-21",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/1/crossheading/amendments-to-the-value-added-tax-regulations-1995"
    },
    {
      "path": "schedule/3/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-3/paragraph-22",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/1/crossheading/amendments-to-the-value-added-tax-regulations-1995"
    },
    {
      "path": "schedule/3/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-3/paragraph-23",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/1/crossheading/amendments-to-the-value-added-tax-regulations-1995"
    },
    {
      "path": "schedule/3/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-3/paragraph-24",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/1/crossheading/amendments-to-the-value-added-tax-regulations-1995"
    },
    {
      "path": "schedule/3/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Amendments and modifications relating to the Northern Ireland Protocol",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/part/2/crossheading/amendments-to-the-value-added-tax-act-1994",
      "kind": "crossheading",
      "number": null,
      "heading": "Amendments to the Value Added Tax Act 1994",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/2"
    },
    {
      "path": "schedule/3/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-3/paragraph-25",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/2/crossheading/amendments-to-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/3/paragraph/26",
      "kind": "paragraph",
      "number": "26",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-3/paragraph-26",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/2/crossheading/amendments-to-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/3/paragraph/27",
      "kind": "paragraph",
      "number": "27",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-3/paragraph-27",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/2/crossheading/amendments-to-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/3/paragraph/28",
      "kind": "paragraph",
      "number": "28",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-3/paragraph-28",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/2/crossheading/amendments-to-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/3/paragraph/29",
      "kind": "paragraph",
      "number": "29",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-3/paragraph-29",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/part/2/crossheading/amendments-to-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/4",
      "kind": "schedule",
      "number": "4",
      "heading": "Recovery of unlawful state aid",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/4/paragraph/wrapper1n1",
      "kind": "paragraph",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-4/paragraph-wrapper1n1",
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2020-12-22",
      "size": 747969,
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/pdf/ukpga_20200026_en.pdf",
      "source_url": "https://www.legislation.gov.uk/ukpga/2020/26/pdfs/ukpga_20200026_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [],
  "changes_made_to": 64,
  "changes_made_to_url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/changes.json",
  "changes_made_by": 195,
  "changes_made_by_url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/changes/by-it.json",
  "instruments_made_under": 3,
  "instruments_made_under_url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2020/26",
    "retrieved_at": "2026-10-29T08:59:46.412349+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."
}