{
  "url": "https://openlegislation.uk/value-added-tax-tour-operators-amendment-eu-exit-regulations-2019",
  "json_url": "https://openlegislation.uk/value-added-tax-tour-operators-amendment-eu-exit-regulations-2019.json",
  "id": "uksi/2019/73",
  "title": "The Value Added Tax (Tour Operators) (Amendment) (EU Exit) Regulations 2019",
  "short_title": "Value Added Tax (Tour Operators) 2019",
  "long_title": "These Regulations amend the Value Added Tax (Tour Operators) Order 1987 (“the Order”) and Schedule 8 to the Value Added Tax Act 1994 (“the Act”) for the purpose of making changes to the VAT Tour Operators Margin Scheme that are appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU. The provisions will come into force on a day or days to be appointed by the Treasury in further regulations.",
  "citation": "S.I. 2019/73",
  "type": "uksi",
  "year": "2019",
  "number": "73",
  "version": "current",
  "date": "2019-01-17",
  "revised": true,
  "valid_from": "2020-12-31",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-tour-operators-amendment-eu-exit-regulations-2019/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
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      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/value-added-tax-tour-operators-amendment-eu-exit-regulations-2019/regulation-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Amendment of the Value Added Tax (Tour Operators) Order 1987",
      "url": "https://openlegislation.uk/value-added-tax-tour-operators-amendment-eu-exit-regulations-2019/regulation-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
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      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-tour-operators-amendment-eu-exit-regulations-2019/regulation-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
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      "url": "https://openlegislation.uk/value-added-tax-tour-operators-amendment-eu-exit-regulations-2019/regulation-4",
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    },
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      "kind": "regulation",
      "number": "5",
      "heading": "Amendment of the Value Added Tax Act 1994",
      "url": "https://openlegislation.uk/value-added-tax-tour-operators-amendment-eu-exit-regulations-2019/regulation-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
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      "number": "6",
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      "url": "https://openlegislation.uk/value-added-tax-tour-operators-amendment-eu-exit-regulations-2019/regulation-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
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      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-tour-operators-amendment-eu-exit-regulations-2019/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-tour-operators-amendment-eu-exit-regulations-2019/note",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    }
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      "date": "2019-09-17",
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      "source_url": "https://www.legislation.gov.uk/uksi/2019/73/pdfs/uksi_20190073_en.pdf"
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    {
      "title": "UK Explanatory Memorandum",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/73",
    "retrieved_at": "2026-10-28T22:49:02.346266+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."
}