# The Taxation (Cross-border Trade) Act 2018 (Value Added Tax Transitional Provisions) (EU Exit) Regulations 2019, Regulation 4

Extent: E+W+S+N.I.

The amendments made by Part 3 of the Act do not have effect in relation to a supply of goods dispatched or transported from the territory of the United Kingdom to the territory of a member State of the EU, or vice versa, provided that the dispatch or transport started before IP completion day and ended thereafter.

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Source: https://www.legislation.gov.uk/uksi/2019/105/regulation/4 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018-value-added-tax-transitional-provisions-eu-exit-regulations-2019/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.