Introductory text
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
Footnotes
- f1
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2018 c. 22. Section 51(4)(b) defines “the appropriate Minister” as meaning the Treasury.