The Finance Act 2011, Schedule 23 (Data-gathering Powers) (Amendment) (EU Exit) Regulations 2019
2019 No. 397
Exiting The European Union
Value Added Tax
The Finance Act 2011, Schedule 23 (Data-gathering Powers) (Amendment) (EU Exit) Regulations 2019
Approved by the House of Commons
Made
Laid before the House of Commons
Coming into force in accordance with regulation 1(2)
The Treasury make these Regulations in exercise of the powers conferred by sections 51(1)(a) and section 52(2) of the Taxation (Cross-border Trade) Act 20181 (“the Act”).
In accordance with section 51(1)(a) of the Act, the Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU, to make the following provision in relation to value added tax.
In accordance with section 52(2) of the 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.