Citation and commencementU.K.

1.—(1) These Regulations may be cited as the Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019.

(2) This regulation, and regulations 5, 11 and 12, come into force on 29th March 2019.

(3) Any other provision in these Regulations comes into force on such day as the Treasury may by regulations appoint M1.

Commencement Information

I1Reg. 1 in force at 29.3.2019, see reg. 1(2)

Marginal Citations

M1Under the Taxation (Cross-border Trade) Act 2018, section 52(2).