{
  "url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-revocation-and-transitional-provisions-eu-exit-regulations-2019-appointed-day-no-1-eu-exit-regulations-2020/regulation-2",
  "json_url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-revocation-and-transitional-provisions-eu-exit-regulations-2019-appointed-day-no-1-eu-exit-regulations-2020/regulation-2.json",
  "legislation": "uksi/2020/87",
  "legislation_title": "The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 (Appointed Day No. 1) (EU Exit) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-revocation-and-transitional-provisions-eu-exit-regulations-2019-appointed-day-no-1-eu-exit-regulations-2020",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Appointed day",
  "text": "Exit day is the day appointed for the coming into force of the following regulations of the Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019—\n(a) regulation 4(1) and (2); and\n(b) regulation 2, so far as relating to regulation 4(1) and (2).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "“exit day” has the meaning given by section 20 of the European Union (Withdrawal) Act 2018 (c. 16). Section 20 was most recently amended by S.I. 2019/1423."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/87/regulation/2",
    "retrieved_at": "2026-10-28T22:34:14.226333+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."
}