The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019

This Statutory Instrument has been made in consequence of defects in SI 2018/1247, 2018/1248, 2018/1249, 2018/1258, 2018/1260, 2019/108 and 2019/148 and is being issued free of charge to all known recipients of those Statutory Instruments.

Statutory Instruments

2019 No. 486

Exiting The European Union

Customs

The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019

Made

7th March 2019

Laid before the House of Commons

8th March 2019

Coming into force in accordance with regulation 1(2) and (3)

The Treasury make these Regulations exercising their powers in sections 24(3), 26(1), 26(5A) and 41(1) of the Finance Act 2003(1) and sections 19, 21(2), 21(7), 22, 23(3), 23(6), 31(6), 31(7), 32(7), 32(8), 32(10), 32(13), 33(4), 33(5), 33(8), 34(3), 34(5), 35(2) to (4), 36(5), 36(8) and (9), 51(1), 51(3), 52(2), 52(5), 52(6), 56(1) and (3), Schedule 1 paragraphs 1(7), 2(2), 3(1), 3(5), 6(1) and (2), 9 and 19(2), Schedule 2 paragraphs 1, 2(1) and (3), 5, 6, 7, 10, 12, 13, 14, 15, 19(2), 21(1) and 23, Schedule 6 paragraphs 3(1)(a), 5, 6 and 10, and Schedule 7 paragraph 1(3)(c) of the Taxation (Cross-border Trade) Act 2018(2).

The Treasury consider regulation 1(3) appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU.

(1)

2003 c. 14. Section 26 is amended by the Taxation (Cross-border Trade) Act 2018, Schedule 7, paragraph 150, Schedule 8, paragraph 110, and by S.I. 2011/1043, 2018/461. There are amendments to section 24(3), but not relevant to “prescribed”.

(2)

2018 c. 22. The Treasury is “the appropriate Minister” under sections 51(4)(b) and 56(5)(b).