(This note is not part of the Regulations)
These Regulations are made under the Taxation (Cross-border Trade) Act 2018 (c.22). They amend the Trade Preference Scheme (EU Exit) Regulations 2020 (S.I. 2020/1438) to correct typographical or similar errors.
An Explanatory Memorandum is being published for this instrument on www.legislation.gov.uk.
There is no significant impact on business, charities or voluntary bodies.