# The Customs and Value Added Tax (Managed Transition Procedure) (EU Exit) Regulations 2021, Introduction: Introductory text


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 2018.
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.

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Source: https://www.legislation.gov.uk/uksi/2021/1375/introduction (the official version)
Page: https://openlegislation.uk/customs-and-value-added-tax-managed-transition-procedure-eu-exit-regulations-2021/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.