2019 No. 486
Exiting The European Union
Customs

The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019

Made
Laid before the House of Commons
Coming into force in accordance with regulation 1(2) and (3)

The Treasury make these Regulations exercising their powers in sections 24(3), 26(1), 26(5A) and 41(1) of the Finance Act 2003 M1 and sections 19, 21(2), 21(7), 22, 23(3), 23(6), 31(6), 31(7), 32(7), 32(8), 32(10), 32(13), 33(4), 33(5), 33(8), 34(3), 34(5), 35(2) to (4), 36(5), 36(8) and (9), 51(1), 51(3), 52(2), 52(5), 52(6), 56(1) and (3), Schedule 1 paragraphs 1(7), 2(2), 3(1), 3(5), 6(1) and (2), 9 and 19(2), Schedule 2 paragraphs 1, 2(1) and (3), 5, 6, 7, 10, 12, 13, 14, 15, 19(2), 21(1) and 23, Schedule 6 paragraphs 3(1)(a), 5, 6 and 10, and Schedule 7 paragraph 1(3)(c) of the Taxation (Cross-border Trade) Act 2018 M2.

The Treasury consider regulation 1(3) appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU.