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The Taxation (Cross-border Trade) Act 2018 (Appointed Day No. 2) (EU Exit) Regulations 2019
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Statutory Instruments
2019 No. 69 (C. 3)
Exiting The European Union
Customs
The Taxation (Cross-border Trade) Act 2018 (Appointed Day No. 2) (EU Exit) Regulations 2019
Made
17th January 2019
The Secretary of State, in exercise of the powers conferred by section 57(2) of the Taxation (Cross-border Trade) Act 2018(1), makes the following Regulations.
Citation and interpretation
1.—(1) These Regulations may be cited as the Taxation (Cross-border Trade) Act 2018 (Appointed Day No. 2) (EU Exit) Regulations 2019.
(2) In these Regulations, “the Act” means the Taxation (Cross-border Trade) Act 2018.
Appointed day
2. The day appointed for the coming into force of sections 10 and 15 of, and Schedule 3 to, the Act is 23rd January 2019.
Signed by authority of the Secretary of State for International Trade
George Hollingbery
Minister of State for Trade Policy
Department for International Trade
17th January 2019
EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations are the second appointed day regulations made under the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”).
By virtue of regulation 2, the day appointed for the coming into force of section 10 (preferential rates given unilaterally) and section 15 (international disputes etc) of, and Schedule 3 (eligible developing countries) to, the Act is 23rd January 2019.
NOTE AS TO EARLIER COMMENCEMENT REGULATIONS
(This note is not part of the Regulations)
The following provisions of the Taxation (Cross-border Trade) Act 2018 have been brought into force by appointed day regulations made before the date of these Regulations.
| Provision | Date of Commencement | S.I. No. |
|---|---|---|
| Section 43 (partially) | 16th December 2018 | S.I. 2018/1362 |
| Schedule 8, paragraph 1 (partially) | 16th December 2018 | S.I. 2018/1362 |
| Schedule 8, paragraph 14 | 16th December 2018 | S.I. 2018/1362 |
(1)
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