{
  "url": "https://openlegislation.uk/value-added-tax-postal-packets-and-amendment-eu-exit-regulations-2018-revoked/note",
  "json_url": "https://openlegislation.uk/value-added-tax-postal-packets-and-amendment-eu-exit-regulations-2018-revoked/note.json",
  "legislation": "uksi/2018/1376",
  "legislation_title": "The Value Added Tax (Postal Packets and Amendment) (EU Exit) Regulations 2018 (revoked)",
  "legislation_url": "https://openlegislation.uk/value-added-tax-postal-packets-and-amendment-eu-exit-regulations-2018-revoked",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Regulations revoked (31.12.2020) by The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020 (S.I. 2020/1495), regs. 1(2), 26(a); S.I. 2020/1641, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/1376/note",
    "retrieved_at": "2026-10-28T22:50:11.141880+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."
}