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The Cross-border Trade (Public Notices) (EU Exit) (Revocation) Regulations 2019

S.I. 2019/1380 · Made 23 October 2019

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Exiting The European Union

Customs And Excise

Value Added Tax

Made 23rd October 2019

Laid before House of Commons 24th October 2019

Coming into force 25th October 2019

The Treasury make the following Regulations in exercise of the powers conferred by section 51(1) and (3) of the Taxation (Cross-border Trade) Act 2018f1.

Annotations to the whole text

Footnotes

f1

2018 c. 22. Section 51(4)(b) defines “the appropriate Minister” as meaning the Treasury.

Contents

  1. 1Citation and commencement
  2. 2Revocation
  3. Signature
  4. Explanatory note

1Citation and commencement

These Regulations may be cited as the Cross-border Trade (Public Notices) (EU Exit) (Revocation) Regulations 2019 and come into force on 25th October 2019.

2Revocation

The Cross-border Trade (Public Notices) (EU Exit) Regulations 2019f1 are revoked.

Signature

Colin Clark

Rebecca Harris

Two of the Lords Commissioners of Her Majesty’s Treasury

23rd October 2019

Explanatory note

(This note is not part of the Regulations)

These Regulations revoke the Cross-border Trade (Public Notices) (EU Exit) Regulations 2019 (S.I. 2019/1307) to remove the temporary power for the Treasury to make in a public notice, on the recommendation of the Commissioners for HMRC, such provision in relation to value added tax, any duty of customs or any excise duty as they consider appropriate in the public interest in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union.

A full impact assessment has not been produced for this instrument as no, or no significant, impact on the private, voluntary or public sectors is foreseen.