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The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) Regulations 2021
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Statutory Instruments
2021 No. 697
Exiting The European Union
Customs
Value Added Tax
The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) Regulations 2021
Made
9th June 2021
Laid before the House of Commons
10th June 2021
Coming into force
1st July 2021
The Treasury(1), in exercise of the powers conferred by sections 32(8)(b), (d) and (13), 35(2)(b), (3) and (4), and 51(1)(a) and (3)(a) of, and paragraph 9 of Schedule 1 to, the Taxation (Cross-border Trade) Act 2018(2), make the following Regulations.
In accordance with section 51(1)(a) and 52(5) of the Taxation (Cross-border Trade) Act 2018, the Treasury consider regulation 4 appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU.
(1)
The vires in section 51(1) are exercisable by ‘the appropriate Minister’ which in this case is the Treasury by virtue of section 51(4)(b).
(2)
2018 c. 22. Part 1 of the Act is amended by the Taxation (Post-transition Period) Act 2020 (c. 26), section 2 and Schedule 1.
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