The Taxation (Cross-border Trade) Act 2018 (Appointed Day No. 2) (EU Exit) Regulations 2019
Citation and interpretation1.
(1)
These Regulations may be cited as the Taxation (Cross-border Trade) Act 2018 (Appointed Day No. 2) (EU Exit) Regulations 2019.
(2)
In these Regulations, “the Act” means the Taxation (Cross-border Trade) Act 2018.
Appointed day2.
The day appointed for the coming into force of sections 10 and 15 of, and Schedule 3 to, the Act is 23rd January 2019.
Signed by authority of the Secretary of State for International Trade
These Regulations are the second appointed day regulations made under the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”).
By virtue of regulation 2, the day appointed for the coming into force of section 10 (preferential rates given unilaterally) and section 15 (international disputes etc) of, and Schedule 3 (eligible developing countries) to, the Act is 23rd January 2019.
The following provisions of the Taxation (Cross-border Trade) Act 2018 have been brought into force by appointed day regulations made before the date of these Regulations.
Provision | Date of Commencement | S.I.No. |
|---|---|---|
Section 43 (partially) | 16th December 2018 | |
Schedule 8, paragraph 1 (partially) | 16th December 2018 | |
Schedule 8, paragraph 14 | 16th December 2018 |