{
  "url": "https://openlegislation.uk/value-added-tax-disclosure-of-information-relating-to-vat-registration-eu-exit-regulations-2018",
  "json_url": "https://openlegislation.uk/value-added-tax-disclosure-of-information-relating-to-vat-registration-eu-exit-regulations-2018.json",
  "id": "uksi/2018/1228",
  "title": "The Value Added Tax (Disclosure of Information Relating to VAT Registration) (EU Exit) Regulations 2018",
  "short_title": "Value Added Tax (Disclosure of Information Relating to VAT Registration) 2018",
  "long_title": "These Regulations are made in exercise of the powers in section 51(1)(a) and 52(2) of the Taxation (Cross-border Trade) Act 2018 (c. 22) in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union. They are to come into force on such day or days as the Treasury by regulations appoint.",
  "citation": "S.I. 2018/1228",
  "type": "uksi",
  "year": "2018",
  "number": "1228",
  "version": "current",
  "date": "2018-11-26",
  "revised": true,
  "valid_from": "2020-12-01",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
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      "heading": "Disclosure of information relating to VAT registration",
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    },
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      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-disclosure-of-information-relating-to-vat-registration-eu-exit-regulations-2018/note",
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      "source_url": "https://www.legislation.gov.uk/uksi/2018/1228/pdfs/uksi_20181228_en.pdf"
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  "provenance": {
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    "source_url": "https://www.legislation.gov.uk/uksi/2018/1228",
    "retrieved_at": "2026-10-28T22:51:48.785778+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."
}