1(1)Any provision in subordinate legislation made before exit day under—U.K.
(a)any provision of the European Union (Withdrawal) Act 2018 (or any provision made under any such provision), or
(b)any other enactment,
which provides, by reference to exit day (however expressed), for all or part of that or any other subordinate legislation to come into force immediately before exit day, on exit day or at any time after exit day is to be read instead as providing for the subordinate legislation or (as the case may be) the part to come into force immediately before IP completion day, on IP completion day or (as the case may be) at the time concerned after IP completion day.
(2)Sub-paragraph (1) does not apply so far as it is expressly disapplied by the subordinate legislation that provides as mentioned in that sub-paragraph.
(3)An appropriate authority may by regulations—
(a)provide for sub-paragraph (1) not to apply to any extent in particular cases or descriptions of case, or
(b)make different provision in particular cases or descriptions of case to that made by sub-paragraph (1).
(4)But see paragraph 2 for further provision about the power of a devolved authority acting alone to make regulations under sub-paragraph (3).
(5)No regulations may be made under sub-paragraph (3) after the end of the period of one year beginning with IP completion day.
(6)In this paragraph “appropriate authority” means—
(a)a Minister of the Crown,
(b)a devolved authority, or
(c)a Minister of the Crown acting jointly with a devolved authority.
Modifications etc. (not altering text)
C1Sch. 5 para. 1(1) disapplied (30.1.2020) by The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 (Appointed Day No. 1) (EU Exit) Regulations 2020 (S.I. 2020/87), reg. 3
Commencement Information
I1Sch. 5 para. 1(3)-(6) in force at 23.1.2020, see s. 42(6)(e)(i)