http://www.legislation.gov.uk/uksi/2019/105/regulation/2/made
The Taxation (Cross-border Trade) Act 2018 (Value Added Tax Transitional Provisions) (EU Exit) Regulations 2019
en
King's Printer of Acts of Parliament
2019-01-24
EXITING THE EUROPEAN UNION
VALUE ADDED TAX
These Regulations make a number of transitional provisions to deal with some of the issues that will arise when amendments are made to primary value added tax law (“VAT”) in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom (“UK”) from the European Union (“EU”).