2019 No. 104 (C. 5)
The Taxation (Cross-border Trade) Act 2018 (Appointed day No. 3) and the Value Added Tax (Postal Packets and Amendment) (EU Exit) Regulations 2018 (Appointed day) (EU Exit) Regulations 2019
Made
In exercise of the powers in sections 52(2), 52(6)(a), 57(3) and 57(4)(a) of the Taxation (Cross-border Trade) Act 2018 (“the Act”)1, the Treasury make the following regulations.
Regulation 1(2) of the Value Added Tax (Postal Packets and Amendment) (EU Exit) Regulations 20182 provides that those Regulations are to come into force on such day or days as the Treasury may by regulations under section 52(2) of the Act appoint.
Citation and interpretation1
1
These Regulations may be cited as the Taxation (Cross-border Trade) Act 2018 (Appointed day No. 3) and the Value Added Tax (Postal Packets and Amendment) (EU Exit) Regulations 2018 (Appointed day) (EU Exit) Regulations 2019.
2
In these Regulations, “Postal Packet Regulations” means the Value Added Tax (Postal Packets and Amendment) (EU Exit) Regulations 2018.
Appointed day - Taxation (Cross-border Trade) Act 20182
28th January 2019 is appointed as the day on which section 41(2)(b) of the Taxation (Cross-border Trade) Act 2018 comes into force, but only to the extent that it relates to, and for the purpose of, the interpretation of the definition of “import VAT” in regulation 2 of the Postal Packets Regulations.
Appointed day - Value Added Tax (Postal Packets and Amendment) (EU Exit) Regulations 20183
28th January 2019 is appointed as the day on which the following regulations of the Postal Packets Regulations come into force—
a
regulations 4, 7, 10 and 12; and
b
regulations 2 and 3 for the purposes of the interpretation of the regulations stated in paragraph (a).
(This note is not part of the Regulations)
(This note is not part of the Regulations)
The following provisions of the Taxation (Cross-border Trade) Act 2018 have been brought into force by appointed day regulations made before the date of these Regulations.
Provision | Date of Commencement | S.I.No. |
---|---|---|
section 10 | 23rd January 2019 | |
section 15 | 23rd January 2019 | |
section 43 (partially) | 16th December 2018 | |
Schedule 3 | 23rd January 2019 | |
Schedule 8, paragraph 1 (partially) | 16th December 2018 | |
Schedule 8, paragraph 14 | 16th December 2018 |