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Explanatory note

Original text. Later amendments are not shown.

(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.