{
  "url": "https://openlegislation.uk/travellers-allowances-and-miscellaneous-provisions-eu-exit-regulations-2020/introduction",
  "json_url": "https://openlegislation.uk/travellers-allowances-and-miscellaneous-provisions-eu-exit-regulations-2020/introduction.json",
  "legislation": "uksi/2020/1412",
  "legislation_title": "The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/travellers-allowances-and-miscellaneous-provisions-eu-exit-regulations-2020",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Exiting The European Union\nExcise\nValue Added Tax\nMade at 9.15 a.m. on 3rd December 2020\nLaid before the House of Commons at 2.30 p.m. on 3rd December 2020\nComing into force in accordance with regulation 1\nThe Treasury make these Regulations in exercise of the powers conferred by section 51(1)(a) and (c) of the Taxation (Cross-border Trade) Act 2018.\nIn accordance with section 51(1)(a) and (c) of the Taxation (Cross-border Trade) Act 2018, the Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU to make the provisions in these Regulations in relation to value added tax and excise duty.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2018 c. 22; section 51(1)(a) and (c) permits “the appropriate Minister” to make provision relating to value added tax and any excise duty. Under section 51(4)(b) “the appropriate Minister” means the Treasury. “Excise duty” has the meaning given in section 53 of the Taxation (Cross-border Trade) Act 2018."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/1412/introduction",
    "retrieved_at": "2026-10-28T22:21:38.137894+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."
}