The Taxation (Cross-border Trade) Act 2018 (Appointed Day No. 5 and Miscellaneous Commencements) (EU Exit) Regulations 2019

Approval of transit sheds (temporary storage facilities)

2.—(1) 8th April 2019 is appointed as the day on which the following provisions of the Taxation (Cross-border Trade) Act 2018(1), Schedule 7 come into force—

(a) paragraph 16(1), but only so far as relevant to sub-paragraphs (b) and (c) of this paragraph;

(b) paragraph 16(2)(a);

(c) paragraph 16(3).

(2) 8th April 2019 is appointed as the day on which section 29(1) of that Act and paragraph 3 of that Schedule come into force, but only so far as relevant to paragraph (1) of this regulation.

(3) This regulation does not apply so far as section 29(1) and Schedule 7 mentioned above are already in force by virtue of section 57(1)(a) of that Act.

(1)

2018 c. 22.