Amendment of the Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019U.K.
This
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Memorandwm Esboniadol
17.—(1) The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 M1 are amended as follows.
(2) In regulation 6(28)(b) in the text substituted for sub-paragraph (f) replace the words “ on 29th March 2020 ” with “after the end of the period of one year beginning with exit day”.
(3) In regulation 10(2), in the text to be inserted, after “4(3A)” insert “ or (3AA) M2 ”.
Commencement Information
I1Reg. 17 in force at 3.10.2019, see reg. 1(3)(f)
Marginal Citations
M2Regulation 4(3AA) is inserted by regulation 11(3)(c) of these Regulations.