{
  "url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-and-repeals-eu-exit-regulations-2021",
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  "id": "uksi/2021/714",
  "title": "The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021",
  "short_title": "Value Added Tax (Miscellaneous Amendments and Repeals) 2021",
  "long_title": "These Regulations, which come into force on 1st July 2021, make appropriate provision relating to value added tax in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU, including such provision as might be made by Act of Parliament.",
  "citation": "S.I. 2021/714",
  "type": "uksi",
  "year": "2021",
  "number": "714",
  "version": "current",
  "date": "2021-06-28",
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  "valid_from": "2021-08-01",
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      "heading": "Movement of own goods from Great Britain to Northern Ireland for non-business purposes",
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      "heading": "Supplies from a member State to Great Britain via Northern Ireland",
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  "provenance": {
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    "source_url": "https://www.legislation.gov.uk/uksi/2021/714",
    "retrieved_at": "2026-10-28T22:12:15.585068+00:00"
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  "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."
}