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Regulation 1 Citation and Interpretation

Original text. Later amendments are not shown.

(1)

These Regulations may be cited as the Taxation (Cross-border Trade) Act 2018 (Appointed Days No. 4 and Transitional Provisions) (Modification) (EU Exit) Regulations 2019.

(2)

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