General transitional provision in relation to value added tax and power to make further provision
This section has no associated Explanatory Memorandum
11. Her Majesty’s Revenue and Customs(1) may make additional provision to deal with specific transitional issues that arise as a result of the amendments made in relation to value added tax by any regulations made by the appropriate Minister under the Taxation (Cross-border Trade) Act 2018, or under any other enactment in consequence of, or otherwise in connection with, the United Kingdom’s withdrawal from the EU, in a public notice published by them.
(1)
Schedule 1 to the Interpretation Act 1978 (c. 30) provides that “Her Majesty’s Revenue and Customs” has the meaning given by section 4 of the Commissioners for Revenue and Customs Act 2005 (c. 11).