The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019
In accordance with section 52(2) of the Taxation (Cross-border Trade) Act 2018, the Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU, that provisions of these Regulations come into force on such day as the Treasury may appoint by regulations under section 52 of that Act.
In accordance with section 56(1) of the Taxation (Cross-border Trade) Act 2018, the Treasury consider it appropriate to make regulation 11 in consequence of that Act.
In accordance with section 51(1) and 52(5) of the Taxation (Cross-border Trade) Act 2018, The Treasury consider regulations 2, 4, 5 and 10 appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom form the EU.