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The Value Added Tax (Disclosure of Information Relating to VAT Registration) (EU Exit) Regulations 2018
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Statutory Instruments
2018 No. 1228
Exiting The European Union
Value Added Tax
The Value Added Tax (Disclosure of Information Relating to VAT Registration) (EU Exit) Regulations 2018
Made
26th November 2018
Laid before the House of Commons
27th November 2018
Coming into force in accordance with regulation 1
The Treasury make these Regulations in exercise of the powers conferred by sections 51(1)(a) and 52(2) of the Taxation (Cross-border Trade) Act 2018 (“the TCTA”)(1).
In accordance with section 51(1)(a) of the TCTA, the Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union, to make the following provision in relation to value added tax.
In accordance with section 52(2) of the TCTA, the Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union, for the following Regulations to come into force on such day or days as the Treasury may by regulations under that section appoint.
(1)
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