{
  "url": "https://openlegislation.uk/taxes-amendments-eu-exit-regulations-2019/introduction",
  "json_url": "https://openlegislation.uk/taxes-amendments-eu-exit-regulations-2019/introduction.json",
  "legislation": "uksi/2019/689",
  "legislation_title": "The Taxes (Amendments) (EU Exit) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/taxes-amendments-eu-exit-regulations-2019",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Exiting The European Union\nLandfill Tax, England\nLandfill Tax, Northern Ireland\nRecovery Of Taxes\nStamp Duty Land Tax, England\nStamp Duty Land Tax, Northern Ireland\nTaxes\nMade 26th March 2019\nLaid before the House of Commons 27th March 2019\nComing into force in accordance with regulation 1\nThe Treasury make the following Regulations in exercise of the power conferred by section 90(1)(a), (b), (d) and (e), (2) and (6) of the Finance Act 2019.\nFurther to section 90(7)(b) of that Act, the Prime Minister has notified the President of the European Council, in accordance with Article 50(3) of the Treaty on European Union, of the United Kingdom’s request to extend the period in which the Treaties shall still apply to the United Kingdom.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2019 c. 1."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "OJ No. C 326, 26.10.2012, p.13."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/689/introduction",
    "retrieved_at": "2026-10-28T22:43:10.253357+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."
}