Statutory Instruments
Exiting The European Union
Customs And Excise
Value Added Tax
Made
23rd October 2019
Laid before House of Commons
24th October 2019
Coming into force
25th October 2019
The Treasury make the following Regulations in exercise of the powers conferred by section 51(1) and (3) of the Taxation (Cross-border Trade) Act 2018(1).
1. These Regulations may be cited as the Cross-border Trade (Public Notices) (EU Exit) (Revocation) Regulations 2019 and come into force on 25th October 2019.
2. The Cross-border Trade (Public Notices) (EU Exit) Regulations 2019(2) are revoked.
Colin Clark
Rebecca Harris
Two of the Lords Commissioners of Her Majesty’s Treasury
23rd October 2019
(This note is not part of the Regulations)
These Regulations revoke the Cross-border Trade (Public Notices) (EU Exit) Regulations 2019 (S.I. 2019/1307) to remove the temporary power for the Treasury to make in a public notice, on the recommendation of the Commissioners for HMRC, such provision in relation to value added tax, any duty of customs or any excise duty as they consider appropriate in the public interest in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union.
A full impact assessment has not been produced for this instrument as no, or no significant, impact on the private, voluntary or public sectors is foreseen.
2018 c. 22. Section 51(4)(b) defines “the appropriate Minister” as meaning the Treasury.