2021 No. 690 (C. 30)

Exiting The European Union
Customs

The Customs Tariff (Establishment) (EU Exit) (Amendment) (No. 2) Regulations 2021 (Appointed Day) Regulations 2021

Made

The Treasury make these Regulations in exercise of the powers conferred by section 52 of the Taxation (Cross-border Trade) Act 20181 and regulation 1 of the Customs Tariff (Establishment) (EU Exit) (Amendment) (No. 2) Regulations 20212.

Citation1

These Regulations may be cited as the Customs Tariff (Establishment) (EU Exit) (Amendment) (No. 2) Regulations 2021 (Appointed Day) Regulations 2021.

Appointed Day2

10th June 2021 is the day appointed for the coming into force of the Customs Tariff (Establishment) (EU Exit) (Amendment) (No. 2) Regulations 2021.

Michael TomlinsonAlan MakTwo of the Lords Commissioners of Her Majesty’s Treasury
EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations appoint 10th June 2021 as the day on which the Customs Tariff (Establishment) (EU Exit) (Amendment) (No. 2) Regulations 2021 (S.I. 2021/661) come into force. Those Regulations amend the definition of “Tariff of the United Kingdom” in the Customs Tariff (Establishment) (EU Exit) Regulations 2020 (S.I. 2020/1430) to refer to the version dated 28th May 2021.

A Tax Information and Impact Note has not been prepared for this instrument as it contains no substantive changes to tax policy and it is an Appointed Day instrument.