{
  "url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-northern-ireland-protocol-and-savings-and-transitional-provisions-eu-exit-regulations-2020",
  "json_url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-northern-ireland-protocol-and-savings-and-transitional-provisions-eu-exit-regulations-2020.json",
  "id": "uksi/2020/1545",
  "title": "The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020",
  "short_title": "Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) 2020",
  "long_title": "These Regulations amend various statutory instruments relating to value added tax (“VAT”) for the purpose of making changes that are appropriate in consequence of, or otherwise in connection with, the withdrawal of the UK from the EU. They also make associated savings and transitional provisions.",
  "citation": "S.I. 2020/1545",
  "type": "uksi",
  "year": "2020",
  "number": "1545",
  "version": "current",
  "date": "2020-12-18",
  "revised": true,
  "valid_from": "2020-12-31",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-northern-ireland-protocol-and-savings-and-transitional-provisions-eu-exit-regulations-2020/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
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      "number": "1",
      "heading": "Preliminary",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
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      "path": "regulation/1",
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      "heading": "Citation and commencement",
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      "extent": "E+W+S+N.I.",
      "status": null,
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    {
      "path": "part/2",
      "kind": "part",
      "number": "2",
      "heading": "Amendment of secondary legislation relating to value added tax",
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    {
      "path": "regulation/2",
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      "heading": "Amendment of the Value Added Tax (Imported Goods) Relief Order 1984",
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      "heading": "Amendment of the Value Added Tax (Removal of Goods) Order 1992",
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