2.  This Order comes into force on such day as the Treasury may by regulations under section 52 of the Taxation (Cross-border Trade) Act 2018 appoint.

Commencement Information

I1 Art. 2 not in force at made date, see art. 2

I2 Art. 2 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.