{
  "url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-to-the-value-added-tax-act-1994-and-revocation-eu-exit-regulations-2020",
  "json_url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-to-the-value-added-tax-act-1994-and-revocation-eu-exit-regulations-2020.json",
  "id": "uksi/2020/1544",
  "title": "The Value Added Tax (Miscellaneous Amendments to the Value Added Tax Act 1994 and Revocation) (EU Exit) Regulations 2020",
  "short_title": "Value Added Tax (Miscellaneous Amendments to the Value Added Tax Act 1994 and Revocation) 2020",
  "long_title": "These Regulations make provisions that are appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU. Specifically, they relate to the Protocol on Ireland/Northern Ireland agreed between the EU and the United Kingdom as part of the Withdrawal Agreement (“the Protocol”). They will come into force on a day or days to be appointed by the Treasury in further regulations.",
  "citation": "S.I. 2020/1544",
  "type": "uksi",
  "year": "2020",
  "number": "1544",
  "version": "current",
  "date": "2020-12-18",
  "revised": true,
  "valid_from": "2020-12-31",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
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      "status": null,
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      "status": null,
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      "heading": "Amendment of the Value Added Tax Act 1994",
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      "status": null,
      "parent": null
    },
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      "path": "regulation/3",
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      "number": "3",
      "heading": "Refund of NI acquisition VAT to persons constructing certain buildings",
      "url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-to-the-value-added-tax-act-1994-and-revocation-eu-exit-regulations-2020/regulation-3",
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      "status": null,
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    },
    {
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      "heading": "Taxation under the laws of member States",
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    },
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      "kind": "regulation",
      "number": "5",
      "heading": "Amendment of Schedule 9ZB",
      "url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-to-the-value-added-tax-act-1994-and-revocation-eu-exit-regulations-2020/regulation-5",
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      "number": "8",
      "heading": "Revocation of the Finance Act 2011, Schedule 23 (Data-gathering Powers) (Amendment) (EU Exit) Regulations 2019",
      "url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-to-the-value-added-tax-act-1994-and-revocation-eu-exit-regulations-2020/regulation-8",
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    }
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      "source_url": "https://www.legislation.gov.uk/uksi/2020/1544/pdfs/uksi_20201544_en.pdf"
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  "provenance": {
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    "source_url": "https://www.legislation.gov.uk/uksi/2020/1544",
    "retrieved_at": "2026-10-28T22:20:11.854918+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."
}