{
  "url": "https://openlegislation.uk/value-added-tax-miscellaneous-and-transitional-provisions-amendment-and-revocation-eu-exit-regulations-2020/regulation-26",
  "json_url": "https://openlegislation.uk/value-added-tax-miscellaneous-and-transitional-provisions-amendment-and-revocation-eu-exit-regulations-2020/regulation-26.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/26",
  "kind": "regulation",
  "number": "26",
  "heading": null,
  "text": "The following Regulations are revoked, so far as not already revoked—\n(a) The Value Added Tax (Postal Packets and Amendment) (EU Exit) Regulations 2018 ;\n(b) The Data-gathering Powers (Relevant Data) (Amendment) (EU Exit) Regulations 2019 .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "S.I. 2018/1376; these Regulations are only partially in force (see regulation 3 of S.I. 2019/104 (C. 5)."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "S.I. 2019/1221; these Regulations are not in force. Regulation 1(2) of the Regulations provides for the Regulations to come into force on such day as the Treasury may by regulations under section 52(2) of the Taxation (Cross-border Trade) Act 2018 (c. 22) appoint but no such day has been appointed."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 26 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/26",
    "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."
}