{
  "url": "https://openlegislation.uk/travellers-allowances-and-miscellaneous-provisions-eu-exit-regulations-2020",
  "json_url": "https://openlegislation.uk/travellers-allowances-and-miscellaneous-provisions-eu-exit-regulations-2020.json",
  "id": "uksi/2020/1412",
  "title": "The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020",
  "short_title": "Travellers’ Allowances and Miscellaneous Provisions 2020",
  "long_title": "These Regulations make changes to existing provisions relating to travellers’ allowances; provide for a simplified computation of excise duty in specified circumstances; make changes to existing secondary legislation relating to excise duty and value added tax; and make consequential, transitional and savings provisions in order to make provision appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom (“UK”) from the European Union (“EU”).",
  "citation": "S.I. 2020/1412",
  "type": "uksi",
  "year": "2020",
  "number": "1412",
  "version": "current",
  "date": "2020-12-03",
  "revised": true,
  "valid_from": "2025-05-01",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/travellers-allowances-and-miscellaneous-provisions-eu-exit-regulations-2020/introduction",
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      "status": null,
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      "heading": "Amendment of the Travellers’ Allowances Order 1994",
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      "heading": "References to section 13 of the Customs and Excise (General Reliefs) Act 1979",
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      "heading": "Amendment of the Duty Stamps Regulations 2006",
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      "status": "repealed",
      "parent": "part/3/chapter/2"
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    {
      "path": "part/3/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Sales on board ships, aircraft and trains",
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      "path": "regulation/14",
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      "heading": "Revocation of the Excise Goods (Sales on Board Ships and Aircraft) Regulations 1999",
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      "heading": "Export shops and stores",
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