Citation and Interpretation1

1

These Regulations may be cited as the Taxation (Cross-border Trade) Act 2018 (Appointed Day No. 6 and Transitional Provisions) (Modification) (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 paragraph 30 of Schedule 4 and paragraph 29 of Schedule 5 to the Act is 11:59pm on 7th May 2019.

Transitional Provisions3

The provisions of the Act that are commenced by virtue of regulation 2 have effect subject to the modifications in the Schedule until the Trade Remedies Authority (“the TRA”) is established.

Signed by the authority of the Secretary of State for International Trade

George HollingberyMinister of State for Trade PolicyDepartment for International Trade