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The Finance Act 2016, Section 126 (Appointed Day), the Taxation (Cross-border Trade) Act 2018 (Appointed Day No. 8, Transition and Saving Provisions) and the Taxation (Post-transition Period) Act 2020 (Appointed Day No. 1) (EU Exit) Regulations 2020

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Appointed day, saving and transitional provisions – Taxation (Cross-border Trade) Act 2018

4.  The day appointed for the coming into force of the following provisions of the Taxation (Cross-border Trade) Act 2018, so far as not already in force, is IP completion day—

(a)Part 1 (import duty), other than paragraph 90 of Schedule 7;

(b)Part 3 (value added tax);

(c)Part 4 (excise duties).

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