Regulation 17 Amendment of the Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019I1

United Kingdom

(1)

The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 M1 are amended as follows.

(2)

In regulation 6(28)(b) in the text substituted for sub-paragraph (f) replace the words “ on 29th March 2020 ” with “after the end of the period of one year beginning with exit day”.

(3)

In regulation 10(2), in the text to be inserted, after “4(3A)” insert “ or (3AA) M2 ”.

Annotations

Marginal citations

M1: S.I. 2019/486.
M2: Regulation 4(3AA) is inserted by regulation 11(3)(c) of these Regulations.

Commencement

I1: Reg. 17 in force at 3.10.2019, see reg. 1(3)(f)