2019 No. 1214
The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019
Made
Laid before the House of Commons
Coming into force in accordance with regulation 1
The Treasury make the following regulations in exercise of the powers conferred by sections 51(1)(a) and (b), 52(2) and 56(1) of the Taxation (Cross-border Trade) Act 2018 M1 and section 31(2) of the Value Added Tax Act 1994 M2.
The Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU to make provision in relation to value added tax and customs and to make provision, including transitional provision, in consequence of the Taxation (Cross-border Trade) Act 2018.
In accordance with section 52(2) of that Act, 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 that section appoint.
1994 c. 23; the heading for section 31 is amended by paragraph 30(3) of Schedule 8 to the Taxation (Cross-border Trade) Act 2018 (c. 22) but the amendment is not yet in force.
2018 c. 22; section 51(1)(a) and (b) permits “the appropriate Minister” to make such provision relating to value added tax and any duty of customs as the appropriate Minister considers appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU and under section 51(4)(b) “the appropriate Minister” means the Treasury. Section 56(1) permits “the appropriate Minister” to make such provision as the appropriate Minister considers appropriate in consequence of the Act and under section 56(5)(b) “the appropriate Minister” means the Treasury.