Regulation 4 Transitional and saving provisionI1I2
United Kingdom
This paragraph applies in relation to any person who on or after IP completion day is, as a result of the EU withdrawal agreement, subject to an obligation under Article 51 of the UCC to keep documents and information.
Where paragraph (3) applies, Article 51 of the UCC continues to have effect after the cessation of the effect of the UCC as a result of the EU withdrawal agreement, in relation to a person referred to in paragraph (3), until the expiry of the period for which documents and information must be kept under that Article.
Annotations
Textual amendments
- F1
Word in reg. 4(1) substituted (31.12.2020) by The Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020 (S.I. 2020/1439), regs. 1(4), 7(4)(a)(i)
- F2
Words in reg. 4(1) substituted (31.12.2020) by The Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020 (S.I. 2020/1439), regs. 1(4), 7(4)(a)(ii)
- F3
Words in reg. 4(2) substituted (31.12.2020) by The Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020 (S.I. 2020/1439), regs. 1(4), 7(4)(b)(i)
- F4
Words in reg. 4(2) substituted (31.12.2020) by The Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020 (S.I. 2020/1439), regs. 1(4), 7(4)(b)(ii)
- F5
Reg. 4(3)(4) inserted (31.12.2020) by The Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020 (S.I. 2020/1439), regs. 1(4), 7(4)(c)
Commencement
- I1
Reg. 4 not in force at made date, see reg. 1
- I2
Reg. 4 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.