Introductory text

Exiting The European Union

Customs

Value Added Tax

Made 9th June 2021

Laid before the House of Commons 10th June 2021

Coming into force 1st July 2021

The Treasury^f1, in exercise of the powers conferred by sections 32(8)(b), (d) and (13), 35(2)(b), (3) and (4), and 51(1)(a) and (3)(a) of, and paragraph 9 of Schedule 1 to, the Taxation (Cross-border Trade) Act 2018^f2, make the following Regulations.

In accordance with section 51(1)(a) and 52(5) of the Taxation (Cross-border Trade) Act 2018, the Treasury consider regulation 4 appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU.

Annotations

Footnotes

f1: The vires in section 51(1) are exercisable by ‘the appropriate Minister’ which in this case is the Treasury by virtue of section 51(4)(b).
f2: 2018 c. 22. Part 1 of the Act is amended by the Taxation (Post-transition Period) Act 2020 (c. 26), section 2 and Schedule 1.