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The Taxation (Cross-border Trade) Act 2018 (Appointed day No. 1) (EU Exit) Regulations 2018

S.I. 2018/1362 · Made 13 December 2018

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Exiting The European Union

Value Added Tax

Made 13th December 2018

The Treasury make these Regulations in exercise of the power conferred by section 57(3) of the Taxation (Cross-border Trade) Act 2018f1.

Annotations to the whole text

Footnotes

f1

2018 c. 22.

Contents

  1. 1Citation
  2. 2Appointed Day
  3. Signature
  4. Explanatory note

1Citation

These Regulations may be cited as the Taxation (Cross-border Trade) Act 2018 (Appointed day No. 1) (EU Exit) Regulations 2018.

2Appointed Day

16th December 2018 is appointed as the day on which paragraph 14 of Schedule 8 to the Taxation (Cross-border Trade) Act 2018 comes into force and, but only insofar as they relate to that paragraph, paragraph 1 of that Schedule and section 43 of that Act comes into force.

Signature

Mike Freer

Paul Maynard

Two of the Lords Commissioners of Her Majesty’s Treasury

13th December 2018

Explanatory note

(This note is not part of the Regulations)

These Regulations appoint 16th December 2018 for the coming into force of paragraph 14 of Schedule 8 to the Taxation (Cross-border Trade) Act 2018. Paragraph 14 inserts new section 16A into the Value Added Tax Act 1994 (c. 23), which provides the Commissioners for Her Majesty’s Revenue and Customs with the power to make regulations imposing a liability to VAT on persons outside the United Kingdom in respect of the entry of goods into the United Kingdom in a postal packet.

A Tax Information and Impact Note has not been prepared for this instrument as it gives effect to previously announced policy and it is an appointed day regulation.