# The Taxation (Cross-border Trade) Act 2018 (Appointed day No. 1) (EU Exit) Regulations 2018, Introduction: Introductory text


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 2018.

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Source: https://www.legislation.gov.uk/uksi/2018/1362/introduction (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018-appointed-day-no-1-eu-exit-regulations-2018/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.