The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021

Approved by the House of Commons

Madeat 1.45 p.m. on 28th June 2021

Laid before the House of Commonsat 4.00 p.m. on 28th June 2021

Coming into force1st July 2021

The Treasury make these Regulations in exercise of the powers conferred by section 51(1)(a) and (3)(a) of the Taxation (Cross-border Trade) Act 2018 M1.

The Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU to make the following provision in relation to value added tax, including such provision as might be made by Act of Parliament.