{
  "url": "https://openlegislation.uk/value-added-tax-miscellaneous-and-transitional-provisions-amendment-and-revocation-eu-exit-regulations-2020/regulation-1",
  "json_url": "https://openlegislation.uk/value-added-tax-miscellaneous-and-transitional-provisions-amendment-and-revocation-eu-exit-regulations-2020/regulation-1.json",
  "legislation": "uksi/2020/1495",
  "legislation_title": "The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/value-added-tax-miscellaneous-and-transitional-provisions-amendment-and-revocation-eu-exit-regulations-2020",
  "path": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation and commencement",
  "text": "(1) These Regulations may be cited as the Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020.\n(2) These Regulations come into force on such day or days as the Treasury may by regulations under section 52 of the Taxation (Cross-border Trade) Act 2018 appoint.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 1 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/1495/regulation/1",
    "retrieved_at": "2026-10-28T22:20:43.457347+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."
}