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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
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- UK Statutory Instruments
- 2019 No. 104 (C. 5)
- Explanatory Note
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EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations appoint 28th January 2019 for the coming into force of regulations 4, 7, 10 and 12 of the Value Added Tax (Postal Packets and Amendment) (EU Exit) Regulations 2018 (“the Postal Packet Regulations”). By virtue of the commencement made by these Regulations, suppliers are enabled to register under the Postal Packet Regulations in advance of the rest of the Postal Packet Regulations coming into force.
These Regulations also appoint 28th January 2019 for the coming into force of section 41(2)(b) of the Taxation (Cross-border Trade) Act 2018 and regulations 2 and 3 of the Postal Packet Regulations, but only to the extent that they relate to, and for the purpose of, the interpretation of regulations 2, 4, 7, 10 and 12 of the Postal Packet Regulations.
A Tax Information and Impact Note has not been prepared for this instrument as it gives effect to previously announced policy and it is an appointed day regulation.
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