# The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020, Introduction: Introductory text

Extent: E+W+S+N.I.

Exiting The European Union
Excise
Value Added Tax
Made at 9.15 a.m. on 3rd December 2020
Laid before the House of Commons at 2.30 p.m. on 3rd December 2020
Coming into force in accordance with regulation 1
The Treasury make these Regulations in exercise of the powers conferred by section 51(1)(a) and (c) of the Taxation (Cross-border Trade) Act 2018.
In accordance with section 51(1)(a) and (c) of the Taxation (Cross-border Trade) Act 2018, the Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU to make the provisions in these Regulations in relation to value added tax and excise duty.

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Source: https://www.legislation.gov.uk/uksi/2020/1412/introduction (the official version)
Page: https://openlegislation.uk/travellers-allowances-and-miscellaneous-provisions-eu-exit-regulations-2020/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.