# The Value Added Tax (Amendment) (EU Exit) Regulations 2021, Introduction: Introductory text


Exiting The European Union
Value Added Tax
Made at 1.47 p.m. on 28th June 2021
Laid before the House of Commons at 4.15 p.m. on 28th June 2021
Coming into force 1st August 2021
The Treasury make these Regulations in exercise of the powers conferred by sections 30(4), 50A and 96(9) of the Value Added Tax Act 1994 and section 51(1)(a) and (3)(a) 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 provision in regulations 1, 5 to 11 and 14 to 64 in relation to value added tax, including such provision as might be made by Act of Parliament.

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Source: https://www.legislation.gov.uk/uksi/2021/715/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.