{
  "url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-and-repeals-eu-exit-amendment-of-coming-into-force-date-regulations-2021/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-and-repeals-eu-exit-amendment-of-coming-into-force-date-regulations-2021/introduction.json",
  "legislation": "uksi/2021/779",
  "legislation_title": "The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) (Amendment of Coming into Force Date) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-and-repeals-eu-exit-amendment-of-coming-into-force-date-regulations-2021",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "This Statutory Instrument has been printed to correct an error in S.I. 2021/714 and is being issued free of charge to all known recipients of that Statutory Instrument.\nExiting The European Union\nValue Added Tax\nMade at 11.30 a.m. on 30th June 2021\nLaid before the House of Commons at 3.00 p.m. on 30th June 2021\nComing into force at 11.00 p.m. on 30th June 2021\nThe Treasury make these Regulations in exercise of the powers conferred by section 51(1)(a) of the Taxation (Cross-border Trade) Act 2018.\nThe Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU to make the following provision in relation to value added tax.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2018 c. 22. Section 51(1)(a) permits “the appropriate Minister” to make such provision relating to value added tax as the appropriate Minister considers appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU and under section 51(4)(b) “the appropriate Minister” means the Treasury."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/779/introduction",
    "retrieved_at": "2026-10-28T22:11:33.240230+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."
}