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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.

ProvisionDate of CommencementS.I. No.
Section 43 (partially)16th December 2018S.I. 2018/1362
Schedule 8, paragraph 1 (partially)16th December 2018S.I. 2018/1362
Schedule 8, paragraph 1416th December 2018S.I. 2018/1362