Statutory Instruments2021 No. 483Exiting The European UnionCustomsValue Added TaxThe Taxation Cross-border Trade (Northern Ireland) (EU Exit) (Amendment) Regulations 2021Made19th April 2021Laid before the House of Commons21st April 2021Coming into force22nd April 2021The Treasury make the following Regulations in exercise of the powers conferred by sections 30C(5) to (7) and 32(7) and (8) of the Taxation (Cross-border Trade) Act 20181 and section 37(1) of the Value Added Tax Act 19942.