{
  "url": "https://openlegislation.uk/windsor-framework-disclosure-of-revenue-and-customs-information-regulations-2023/introduction",
  "json_url": "https://openlegislation.uk/windsor-framework-disclosure-of-revenue-and-customs-information-regulations-2023/introduction.json",
  "legislation": "uksi/2023/623",
  "legislation_title": "The Windsor Framework (Disclosure of Revenue and Customs Information) Regulations 2023",
  "legislation_url": "https://openlegislation.uk/windsor-framework-disclosure-of-revenue-and-customs-information-regulations-2023",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Customs And Excise\nValue Added Tax\nDisclosure Of Information\nMade 8th June 2023\nLaid before Parliament 9th June 2023\nComing into force 30th June 2023\nThe Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by section 8C(1) of the European Union (Withdrawal) Act 2018.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2018 c. 16. Section 20(1) provides that in the Act “Minister of the Crown” has the same meaning as in the Ministers of the Crown Act 1975 (c. 26) and also includes the Commissioners for His Majesty’s Revenue and Customs. Section 8C was inserted by section 21 of, and paragraph 38 of Schedule 5 to, the European Union (Withdrawal Agreement) Act 2020 (c. 1). Section 8C was also amended by section 55 of the United Kingdom Internal Market Act 2020 (c. 27)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/623/introduction",
    "retrieved_at": "2026-10-28T21:44:27.229438+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."
}