This Statutory Instrument has been made in consequence of defects in SI 2018/1247, 2018/1248, 2018/1249, 2018/1258, 2018/1260, 2019/108 and 2019/148 and is being issued free of charge to all known recipients of those Statutory Instruments.
2019 No. 486
The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019
Made
Laid before the House of Commons
Coming into force in accordance with regulation 1(2) and (3)
The Treasury make these Regulations exercising their powers in sections 24(3), 26(1), 26(5A) and 41(1) of the Finance Act 20031 and sections 19, 21(2), 21(7), 22, 23(3), 23(6), 31(6), 31(7), 32(7), 32(8), 32(10), 32(13), 33(4), 33(5), 33(8), 34(3), 34(5), 35(2) to (4), 36(5), 36(8) and (9), 51(1), 51(3), 52(2), 52(5), 52(6), 56(1) and (3), Schedule 1 paragraphs 1(7), 2(2), 3(1), 3(5), 6(1) and (2), 9 and 19(2), Schedule 2 paragraphs 1, 2(1) and (3), 5, 6, 7, 10, 12, 13, 14, 15, 19(2), 21(1) and 23, Schedule 6 paragraphs 3(1)(a), 5, 6 and 10, and Schedule 7 paragraph 1(3)(c) of the Taxation (Cross-border Trade) Act 20182.
The Treasury consider regulation 1(3) appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU.