Citation and commencementU.K.
This section has no associated Explanatory Memorandum
1.—(1) These Regulations may be cited as the Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020.
(2) These Regulations come into force on such day or days as the Treasury may by regulations under section 52 of the Taxation (Cross-border Trade) Act 2018 appoint.
Commencement Information
I1Reg. 1 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.