# The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020, Regulation 1: Citation and commencement

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

These Regulations may be cited as the Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020 and come into force on such day or days as the Treasury may by regulations made under section 52 of the Taxation (Cross-border Trade) Act 2018 appoint.

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Source: https://www.legislation.gov.uk/uksi/2020/1546/regulation/1 (the official version)
Page: https://openlegislation.uk/value-added-tax-northern-ireland-eu-exit-regulations-2020/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.