{
  "url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-revocation-and-transitional-provisions-eu-exit-regulations-2019",
  "json_url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-revocation-and-transitional-provisions-eu-exit-regulations-2019.json",
  "id": "uksi/2019/513",
  "title": "The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019",
  "short_title": "Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) 2019",
  "long_title": "These Regulations are made in exercise of the powers in sections 51(1)(a), 52(2) and (5) and 56(1) and (4) of the Taxation (Cross-border Trade) Act 2018 (c. 22) (“TCTA”) and section 16A(1), (2)(b) and (4) of the Value Added Tax Act 1994 (c. 23) (“VATA”) in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU.",
  "citation": "S.I. 2019/513",
  "type": "uksi",
  "year": "2019",
  "number": "513",
  "version": "current",
  "date": "2019-03-07",
  "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-revocation-and-transitional-provisions-eu-exit-regulations-2019/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
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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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      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-revocation-and-transitional-provisions-eu-exit-regulations-2019/regulation-1",
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      "status": null,
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      "heading": "Amendment of secondary legislation relating to value added tax and transitional provisions",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
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      "number": "2",
      "heading": "Amendment of the Value Added Tax Regulations 1995",
      "url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-revocation-and-transitional-provisions-eu-exit-regulations-2019/regulation-2",
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      "parent": "part/2"
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    },
    {
      "path": "regulation/6",
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      "heading": "Transitional provisions in relation to the Value Added Tax Regulations 1995",
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      "heading": "Amendment of the Value Added Tax (Relief for European Research Infrastructure Consortia) Order 2012",
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      "status": "repealed",
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      "heading": "Amendment of the Value Added Tax (Postal Packets and Amendment) (EU Exit) Regulations 2018",
      "url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-revocation-and-transitional-provisions-eu-exit-regulations-2019/regulation-8",
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      "heading": "Amendment of the Fulfilment Businesses Regulations 2018 and transitional provisions for legislation relating to fulfilment businesses",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3"
    },
    {
      "path": "regulation/13",
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      "number": "13",
      "heading": "Transitional provision in relation to regulation 4 of the Fulfilment Businesses Regulations 2018",
      "url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-revocation-and-transitional-provisions-eu-exit-regulations-2019/regulation-13",
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    {
      "path": "regulation/14",
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      "number": "14",
      "heading": "Transitional provision in relation to sections 53 to 55 of, and Schedule 13 to, the Finance (No. 2) Act 2017",
      "url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-revocation-and-transitional-provisions-eu-exit-regulations-2019/regulation-14",
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    {
      "path": "part/4",
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      "kind": "signature",
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