The Treasury make these Regulations in exercise of the powers conferred by section 52 of the Taxation (Cross-border Trade) Act 20181 and in accordance with—

a
regulation 1 of the Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 20192;
b
regulation 1 of the Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 20193;
c
regulation 1 of the Value Added Tax (Tour Operators) (Amendment) (EU Exit) Regulations 20194;
d
regulation 1 of the Value Added Tax and Excise Personal Reliefs (Special Visitors and Goods Permanently Imported) (Amendment) (EU Exit) Regulations 20195;
e
regulation 1(2) of the Taxation (Cross-border Trade) Act 2018 (Value Added Tax Transitional Provisions) (EU Exit) Regulations 20196;
f
article 2 of the Value Added Tax (Place of Supply of Services) (Supplies of Electronic, Telecommunication and Broadcasting Services) (Amendment and Revocation) (EU Exit) Order 20197;
g
regulation 1 of the Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 20198;
h
regulation 1 of the Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 20199;
i
regulation 1 of the Value Added Tax (Miscellaneous Amendments to Acts of Parliament) (EU Exit) Regulations 202010;
j
regulation 1(2) of the Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 202011;
k
regulation 1 of the Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 202012;
l
regulation 1 of the Value Added Tax (Northern Ireland) (EU Exit) Regulations 202013; and
m
regulation 1 of the Value Added Tax (Miscellaneous Amendments to the Value Added Tax Act 1994 and Revocation) (EU Exit) Regulations 202014.