The Value Added Tax (Postal Packets and Amendment) (EU Exit) Regulations 2018

Statutory Instruments

2018 No. 1376

Exiting The European Union

Value Added Tax

The Value Added Tax (Postal Packets and Amendment) (EU Exit) Regulations 2018

Made

17th December 2018

Laid before the House of Commons

18th December 2018

Coming into force in accordance with regulation 1(2)

The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 16A of the Value Added Tax Act 1994(1) and section 52(2) of, and paragraph 3(1)(c) of Schedule 6 to the Taxation (Cross-border Trade) Act 2018(2) and the Treasury, who consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU, in exercise of the powers conferred by sections 51(1)(a) and 52(2) of the Taxation (Cross-border Trade) Act 2018, make the following Regulations.

In accordance with section 52(2) of the Taxation (Cross-border Trade) Act 2018, the Commissioners and the Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU, for the following Regulations to come into force on such day or days as the Treasury may by regulations under section 52 of that Act appoint.

(1)

1994 c. 23 (“the Act”); Section 96(1) of the Act defines “the Commissioners” as meaning “the Commissioners of Customs and Excise” and “regulations” as meaning regulations made by the Commissioners under the Act. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(1) of the Commissioners for Revenue and Customs Act 2005 (c.11), section 50(1) of which provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs. Section 16A was inserted by Schedule 8, paragraph 14 of the Taxation (Cross-border Trade) Act 2018 (c. 22) and commenced by S.I. 2018/1362.

(2)

2018 c. 22.