{
  "url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-to-acts-of-parliament-eu-exit-regulations-2020",
  "json_url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-to-acts-of-parliament-eu-exit-regulations-2020.json",
  "id": "uksi/2020/1312",
  "title": "The Value Added Tax (Miscellaneous Amendments to Acts of Parliament) (EU Exit) Regulations 2020",
  "short_title": "Value Added Tax (Miscellaneous Amendments to Acts of Parliament) 2020",
  "long_title": "These Regulations amend the Taxation (Cross-border Trade) Act 2018 (c. 22: “TCTA”) and the Value Added Tax Act 1994 (c. 23: “VATA”) for the purpose of making changes that are appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU. The provisions will come into force on a day or days to be appointed by the Treasury in further regulations.",
  "citation": "S.I. 2020/1312",
  "type": "uksi",
  "year": "2020",
  "number": "1312",
  "version": "current",
  "date": "2020-11-18",
  "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-to-acts-of-parliament-eu-exit-regulations-2020/introduction",
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      "status": null,
      "parent": null
    },
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      "heading": "Citation and commencement",
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      "extent": "E+W+S+N.I.",
      "status": null,
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      "heading": "Amendment of the Taxation (Cross-border Trade) Act 2018",
      "url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-to-acts-of-parliament-eu-exit-regulations-2020/regulation-2",
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
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      "path": "regulation/3",
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      "heading": "Amendment of Group 8 of Schedule 8 to the Value Added Tax Act 1994",
      "url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-to-acts-of-parliament-eu-exit-regulations-2020/regulation-3",
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
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      "extent": "E+W+S+N.I.",
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    },
    {
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      "url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-to-acts-of-parliament-eu-exit-regulations-2020/regulation-8",
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      "heading": "Amendment of Group 5 of Schedule 9 to the Value Added Tax Act 1994",
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      "status": null,
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    },
    {
      "path": "note",
      "kind": "note",
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      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-to-acts-of-parliament-eu-exit-regulations-2020/note",
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      "status": null,
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    }
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      "date": "2021-02-11",
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      "source_url": "https://www.legislation.gov.uk/uksi/2020/1312/pdfs/uksi_20201312_en.pdf"
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    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/1312",
    "retrieved_at": "2026-10-28T22:22:33.655378+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."
}