{
  "url": "https://openlegislation.uk/value-added-tax-miscellaneous-and-transitional-provisions-amendment-and-revocation-eu-exit-regulations-2020/regulation-21",
  "json_url": "https://openlegislation.uk/value-added-tax-miscellaneous-and-transitional-provisions-amendment-and-revocation-eu-exit-regulations-2020/regulation-21.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/21",
  "kind": "regulation",
  "number": "21",
  "heading": "Amendment of the Taxation (Cross-border Trade) Act 2018 (Value Added Tax Transitional Provisions) (EU Exit) Regulations 2019",
  "text": "(1) The Taxation (Cross-border Trade) Act 2018 (Value Added Tax Transitional Provisions) (EU Exit) Regulations 2019 are amended as follows.\n(2) In regulation 2, omit the definition for “Chapter 7”.\n(3) In regulation 3, in each place it occurs, for “exit day” substitute “ IP completion day ”.\n(4) For regulation 4, substitute—\n“\n4 The amendments made by Part 3 of the Act do not have effect in relation to a supply of goods dispatched or transported from the territory of the United Kingdom to the territory of a member State of the EU, or vice versa, provided that the dispatch or transport started before IP completion day and ended thereafter.”.\n(5) In regulation 5, in each place it occurs, for “exit day” substitute “ IP completion day ”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "S.I. 2019/105."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "“The Act” here means the Taxation (Cross-border Trade) Act 2018 (c. 22); Part 3 is not yet fully in force."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 21 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/21",
    "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."
}