(This note is not part of the Regulations)
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.