The Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020

The Treasury make the following Regulations in exercise of the powers conferred by sections 30, 32(8)(b) and (d), 51(1)(b) and (c) and (3) and 52(2) of the Taxation (Cross-border Trade) Act 2018 M1.

The Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union, that provisions of the following Regulations come into force on such day as the Treasury may by regulations under section 52 of that Act appoint.