# The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021, Introduction: Introductory text

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

Exiting The European Union
Value Added Tax
Approved by the House of CommonsMade at 1.45 p.m. on 28th June 2021
Laid before the House of Commons at 4.00 p.m. on 28th June 2021
Coming into force 1st July 2021
The Treasury make these Regulations in exercise of the powers conferred by 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 following provision 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/2021/714/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-miscellaneous-amendments-and-repeals-eu-exit-regulations-2021/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.