1.—(1) These Regulations may be cited as the Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019.
(2) Subject to paragraphs (3) and (4), these Regulations come into force on such day as the Treasury may by regulations under section 52 of the Taxation (Cross-border Trade) Act 2018 appoint.
(3) The following regulations come into force on 31st October 2019—
(a)regulation 2(9);
(b)regulation 9; and
(c)regulation 10(1) and (3).
(4) This regulation and regulation 2(1) and (16) to (18) come into force on 16th October 2019.