{
  "url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-revocation-and-transitional-provisions-eu-exit-regulations-2019/part-4",
  "json_url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-revocation-and-transitional-provisions-eu-exit-regulations-2019/part-4.json",
  "legislation": "uksi/2019/513",
  "legislation_title": "The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-revocation-and-transitional-provisions-eu-exit-regulations-2019",
  "path": "part/4",
  "kind": "part",
  "number": "4",
  "heading": "Administrative provision for the purposes of import VAT: transitional authorised declarants and supplementary customs declarations",
  "text": null,
  "extent": "E+W+S+N.I.",
  "status": "repealed",
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 4 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020 (S.I. 2020/1495), regs. 1(2), 22(5); S.I. 2020/1641, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/513/part/4",
    "retrieved_at": "2026-10-28T22:45:15.108541+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."
}