{
  "url": "https://openlegislation.uk/taxes-amendments-eu-exit-no-2-regulations-2019/regulation-1",
  "json_url": "https://openlegislation.uk/taxes-amendments-eu-exit-no-2-regulations-2019/regulation-1.json",
  "legislation": "uksi/2019/818",
  "legislation_title": "The Taxes (Amendments) (EU Exit) (No. 2) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/taxes-amendments-eu-exit-no-2-regulations-2019",
  "path": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation and commencement",
  "text": "(1) These Regulations may be cited as the Taxes (Amendments) (EU Exit) (No. 2) Regulations 2019.\n(2) This regulation and regulation 8(1) to (6) come into force on exit day.\n(3) Regulations 3 to 7, 8(7) and 9 to 13 come into force immediately after the coming into force of the Taxes (Amendments) (EU Exit) Regulations 2019.\n(4) Regulations 2 and 14 come into force immediately after the coming into force of the Stamp Duty and Stamp Duty Reserve Tax (Amendment) (EU Exit) Regulations 2019.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2019/689."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 2019/515."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/818/regulation/1",
    "retrieved_at": "2026-10-28T22:41:47.664777+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."
}