# The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) Regulations 2021, Introduction: 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, 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, 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.

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Source: https://www.legislation.gov.uk/uksi/2021/697/introduction (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-miscellaneous-amendments-eu-exit-regulations-2021/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.