http://www.legislation.gov.uk/uksi/2019/1346/signature/madeThe Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019enKing's Printer of Acts of Parliament2020-02-20EXITING THE EUROPEAN UNIONCUSTOMSVALUE ADDED TAXThe Regulations are made by the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”). This is an EU Exit statutory instrument.Mike FreerMichelle DonelanTwo of the Lords Commissioners of Her Majesty’s Treasury14th October 2019