# The Taxation Cross-border Trade (Northern Ireland) (EU Exit) (Amendment) Regulations 2021, Introduction: 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 2018 and section 37(1) of the Value Added Tax Act 1994.

---
Source: https://www.legislation.gov.uk/uksi/2021/483/introduction (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-northern-ireland-eu-exit-amendment-regulations-2021/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.