Regulation 11 I1I2
United Kingdom
Her Majesty's Revenue and Customs M1 may make additional provision to deal with specific transitional issues that arise as a result of the amendments made in relation to value added tax by any regulations made by the appropriate Minister under the Taxation (Cross-border Trade) Act 2018, or under any other enactment in consequence of, or otherwise in connection with, the United Kingdom's withdrawal from the EU, in a public notice published by them.
Annotations
Marginal citations
- M1
Schedule 1 to the Interpretation Act 1978 (c. 30) provides that “Her Majesty's Revenue and Customs” has the meaning given by section 4 of the Commissioners for Revenue and Customs Act 2005 (c. 11).
Commencement
- I1
Reg. 11 not in force at made date, see reg. 1
- I2
Reg. 11 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.