Introductory text
Exiting The European Union
Customs
Value Added Tax
Made 19th April 2021
Laid before the House of Commons 21st April 2021
Coming into force 22nd April 2021
The Treasury make the following Regulations in exercise of the powers conferred by sections 30C(5) to (7) and 32(7) and (8) of the Taxation (Cross-border Trade) Act 2018f1 and section 37(1) of the Value Added Tax Act 1994f2.
Annotations
Footnotes
- f1
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2018 c. 22. Section 30C was inserted by section 2 of the Taxation (Post-transition Period) Act 2020 (c. 26).
- f2
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1994 c. 23. Section 37(1) was amended by paragraph 39 of Schedule 8 to the Taxation (Cross-border Trade) Act 2018. Paragraph 3(3) of Schedule 9ZB to the Value Added Tax Act 1994, inserted by section 3 of, and paragraph 2 of Schedule 2(1) to, the Taxation (Post-transition Period) Act 2020, treats the removal of goods from Northern Ireland to Great Britain as an importation.