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Regulation 1 Citation and commencement

Original text. Later amendments are not shown.

(1)

These Regulations may be cited as the Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021.

(2)

This regulation and regulation 3 come into force on 31st December 2021.

(3)

Regulations 2, 4 and 5 come into force on 1st January 2022.