2021 No. 697
Exiting The European Union
Customs
Value Added Tax
The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) Regulations 2021
Made
Laid before the House of Commons
Coming into force
The Treasury1, 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 20182, 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.