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The Taxation (Cross-border Trade) Act 2018 (Appointed Day No. 2) (EU Exit) Regulations 2019

S.I. 2019/69 · Made 17 January 2019 · Extends to United Kingdom

Up to date with all changes known to legislation.gov.uk, revised to 17 January 2019.

Exiting The European Union

Customs

Made 17th January 2019

The Secretary of State, in exercise of the powers conferred by section 57(2) of the Taxation (Cross-border Trade) Act 2018 M1, makes the following Regulations.

Annotations to the whole text

Marginal citations

M1

2018 c. 22.

Contents

  1. 1Citation and interpretation
  2. 2Appointed day
  3. Signature
  4. Explanatory note

1Citation and interpretationI1

(1)

These Regulations may be cited as the Taxation (Cross-border Trade) Act 2018 (Appointed Day No. 2) (EU Exit) Regulations 2019.

(2)

In these Regulations, “the Act” means the Taxation (Cross-border Trade) Act 2018.

2Appointed dayI1

The day appointed for the coming into force of sections 10 and 15 of, and Schedule 3 to, the Act is 23rd January 2019.

Signature

Signed by authority of the Secretary of State for International Trade

George Hollingbery

Minister of State for Trade Policy

Department for International Trade

Explanatory note

(This note is not part of the Regulations)

These Regulations are the second appointed day regulations made under the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”).

By virtue of regulation 2, the day appointed for the coming into force of section 10 (preferential rates given unilaterally) and section 15 (international disputes etc) of, and Schedule 3 (eligible developing countries) to, the Act is 23rd January 2019.