{
  "legislation": {
    "id": "uksi/2020/1495",
    "title": "The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020",
    "short_title": "Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) 2020",
    "citation": "S.I. 2020/1495",
    "type": "uksi",
    "date": "2020-12-09",
    "revised": true,
    "unapplied_effects": 0,
    "url": "https://openlegislation.uk/value-added-tax-miscellaneous-and-transitional-provisions-amendment-and-revocation-eu-exit-regulations-2020",
    "json_url": "https://openlegislation.uk/value-added-tax-miscellaneous-and-transitional-provisions-amendment-and-revocation-eu-exit-regulations-2020.json"
  },
  "direction": "made_by",
  "with": "uksi/2019/60",
  "count": 6,
  "effects": [
    {
      "type": "applied in part",
      "affected": {
        "id": "uksi/2019/60",
        "title": "The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019",
        "provisions": "reg. 10",
        "url": "https://openlegislation.uk/value-added-tax-accounting-procedures-for-import-vat-for-vat-registered-persons-and-amendment-eu-exit-regulations-2019"
      },
      "affecting": {
        "id": "uksi/2020/1495",
        "title": "The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020",
        "provisions": "reg. 8(b)",
        "url": "https://openlegislation.uk/value-added-tax-miscellaneous-and-transitional-provisions-amendment-and-revocation-eu-exit-regulations-2020"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "comma substituted for full stop",
      "affected": {
        "id": "uksi/2019/60",
        "title": "The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019",
        "provisions": "reg. 12(3)(b)",
        "url": "https://openlegislation.uk/value-added-tax-accounting-procedures-for-import-vat-for-vat-registered-persons-and-amendment-eu-exit-regulations-2019"
      },
      "affecting": {
        "id": "uksi/2020/1495",
        "title": "The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020",
        "provisions": "reg. 20(4)(a)",
        "url": "https://openlegislation.uk/value-added-tax-miscellaneous-and-transitional-provisions-amendment-and-revocation-eu-exit-regulations-2020"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "uksi/2019/60",
        "title": "The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019",
        "provisions": "reg. 2",
        "url": "https://openlegislation.uk/value-added-tax-accounting-procedures-for-import-vat-for-vat-registered-persons-and-amendment-eu-exit-regulations-2019"
      },
      "affecting": {
        "id": "uksi/2020/1495",
        "title": "The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020",
        "provisions": "reg. 20(2)",
        "url": "https://openlegislation.uk/value-added-tax-miscellaneous-and-transitional-provisions-amendment-and-revocation-eu-exit-regulations-2020"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "uksi/2019/60",
        "title": "The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019",
        "provisions": "reg. 12(4)(a)",
        "url": "https://openlegislation.uk/value-added-tax-accounting-procedures-for-import-vat-for-vat-registered-persons-and-amendment-eu-exit-regulations-2019"
      },
      "affecting": {
        "id": "uksi/2020/1495",
        "title": "The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020",
        "provisions": "reg. 20(4)(b)",
        "url": "https://openlegislation.uk/value-added-tax-miscellaneous-and-transitional-provisions-amendment-and-revocation-eu-exit-regulations-2020"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "uksi/2019/60",
        "title": "The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019",
        "provisions": "reg. 3(1)",
        "url": "https://openlegislation.uk/value-added-tax-accounting-procedures-for-import-vat-for-vat-registered-persons-and-amendment-eu-exit-regulations-2019"
      },
      "affecting": {
        "id": "uksi/2020/1495",
        "title": "The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020",
        "provisions": "reg. 20(3)",
        "url": "https://openlegislation.uk/value-added-tax-miscellaneous-and-transitional-provisions-amendment-and-revocation-eu-exit-regulations-2020"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "applied (with modifications)",
      "affected": {
        "id": "uksi/2019/60",
        "title": "The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019",
        "provisions": "reg. 8",
        "url": "https://openlegislation.uk/value-added-tax-accounting-procedures-for-import-vat-for-vat-registered-persons-and-amendment-eu-exit-regulations-2019"
      },
      "affecting": {
        "id": "uksi/2020/1495",
        "title": "The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020",
        "provisions": "reg. 8(a)",
        "url": "https://openlegislation.uk/value-added-tax-miscellaneous-and-transitional-provisions-amendment-and-revocation-eu-exit-regulations-2020"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    }
  ],
  "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."
}