Taxation (Cross-border Trade) Act 2018

57 Commencement U.K.

(1) The following provisions come into force on the day on which this Act is passed—

(a) Part 1 (other than the provisions mentioned in subsection (2)) so far as making provision for anything to be done by regulations or public notice,

(b) Part 2,

(c) sections 44 to 46 and sections 48 and 49,

(d) Part 5, and

(e) this Part.

(2) The following provisions come into force on such day as the Secretary of State may by regulations under this section appoint—

(a) section 10 and Schedule 3 (import duty: preferential rates given unilaterally),

(b) section 13 and Schedules 4 and 5 (import duty: dumping of goods, foreign subsidies, etc),

(c) section 15 (import duty: international disputes etc), and

(d) paragraph 1 of Schedule 7 (replacement of EU customs duties) so far as relating to EU trade duties.

(3) The remaining provisions of this Act come into force on such day as the Treasury may by regulations under this section appoint.

(4) Any power of the Treasury or Secretary of State to appoint a day under this section includes—

(a) a power to appoint different days for different purposes or areas, and

(b) a power to appoint a time on a day if the person exercising the power considers it appropriate to do so (including a time that has effect by reference to the coming into force of any other enactment).

(5) Regulations under this section are to be made by statutory instrument.