# The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) (Amendment of Coming into Force Date) Regulations 2021, Introduction: Introductory text


This Statutory Instrument has been printed to correct an error in S.I. 2021/714 and is being issued free of charge to all known recipients of that Statutory Instrument.
Exiting The European Union
Value Added Tax
Made at 11.30 a.m. on 30th June 2021
Laid before the House of Commons at 3.00 p.m. on 30th June 2021
Coming into force at 11.00 p.m. on 30th June 2021
The Treasury make these Regulations in exercise of the powers conferred by section 51(1)(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 following provision in relation to value added tax.

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Source: https://www.legislation.gov.uk/uksi/2021/779/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-miscellaneous-amendments-and-repeals-eu-exit-amendment-of-coming-into-force-date-regulations-2021/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.