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The Taxation (Cross-border Trade) Act 2018 (Value Added Tax Transitional Provisions) (EU Exit) Regulations 2019
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- UK Statutory Instruments
- 2019 No. 105
- Regulation 4
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There are currently no known outstanding effects for the The Taxation (Cross-border Trade) Act 2018 (Value Added Tax Transitional Provisions) (EU Exit) Regulations 2019, Section 4.
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[F14. The amendments made by Part 3 of the Act do not have effect in relation to a supply of goods dispatched or transported from the territory of the United Kingdom to the territory of a member State of the EU, or vice versa, provided that the dispatch or transport started before IP completion day and ended thereafter.]
Textual Amendments
F1Reg. 4 substituted (31.12.2020) by The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020 (S.I. 2020/1495), regs. 1(2), 21(4); S.I. 2020/1641, reg. 2, Sch.
Commencement Information
I1Reg. 4 not in force at made date, see reg. 1(2)
I2Reg. 4 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
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