The Taxation (Cross-border Trade) Act 2018 (Appointed Day No. 6 and Transitional Provisions) (Modification) (EU Exit) Regulations 2019

Regulation 3

SCHEDULE Transitional Provisions

PART 1 Modifications to Schedule 4 to the Act

Modifications to paragraph 30

1.  Paragraph 30 (Reconsideration, reviews and appeals) of Schedule 4 to the Act has effect as if, for that paragraph, there were substituted—

“30.   Regulations may make provision for or in connection with—

(a) the reconsideration by the Secretary of State of decisions (including preliminary decisions) made by the Secretary of State under provision made by or under this Schedule, and

(b) the review or appeal of decisions (including preliminary decisions) made by the Secretary of State under provision made by or under this Schedule.”.

PART 2 Modifications to Schedule 5 to the Act

Modifications to paragraph 29

2.  Paragraph 29 (Reconsideration, reviews and appeals) of Schedule 5 to the Act has effect as if, for that paragraph, there were substituted—

“29.   Regulations may make provision for or in connection with—

(a) the reconsideration by the Secretary of State of decisions (including preliminary decisions) made by the Secretary of State under provision made by or under this Schedule, and

(b) the review or appeal of decisions (including preliminary decisions) made by the Secretary of State under provision made by or under this Schedule.”.