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Introductory text

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Exiting The European Union

Customs

Value Added Tax

Made 7th December 2021

Laid before the House of Commons 8th December 2021

Coming into force 31st December 2021

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

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, including such provision as might be made by Act of Parliament.

Annotations

Footnotes

f1

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