The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020
PART 1Introductory
1Citation and commencement
PART 2Travellers’ allowances and simplified computation
2Amendment of the Travellers’ Allowances Order 1994
3After article 1 insert— Interpretation (1) In this Order “excise goods” means any goods chargeable...
4In article 2— (a) in paragraph (1)—
5In article 3 omit the words from “That condition” to...
6After article 5 insert— Simplified calculation of excise duty (1) This article has effect for the purposes of calculating...
7(1) The Schedule is amended as follows.
8After the Schedule insert— SCHEDULE 2 SIMPLIFIED CALCULATION OF EXCISE...
PART 3Consequential provisions and miscellaneous amendments
CHAPTER 1Consequential provisions
9References to section 13 of the Customs and Excise (General Reliefs) Act 1979
10References to a person entering the United Kingdom
CHAPTER 2Miscellaneous amendments
11Amendment of the Value Added Tax Regulations 1995
12Amendment of the Tobacco Products Regulations 2001
13Amendment of the Duty Stamps Regulations 2006
CHAPTER 3Sales on board ships, aircraft and trains
14Revocation of the Excise Goods (Sales on Board Ships and Aircraft) Regulations 1999
15Consequential amendments and revocation
16Omit regulation 16(2) (other regulations) of the Hydrocarbon Oil (Registered...
17(1) The Duty Stamps Regulations 2006 are amended as follows....
18The Excise Goods (Sales on Board Ships and Aircraft) (Amendment)...
19Omit regulations 17 to 20 (amendments to the Excise Goods...
CHAPTER 4Export shops and stores
20Amendment of the Excise Goods (Export Shops) Regulations 2000
21Amendment of the Excise Goods (Aircraft and Ship’s Stores) Regulations 2015
PART 4Transitional and savings provisions
22The Travellers’ Allowances Order 1994
23The Value Added Tax Regulations 1995
24The Excise Goods (Sales on Board Ships and Aircraft) Regulations 1999
25The Tobacco Products Regulations 2001
26The Duty Stamps Regulations 2006

2020 No. 1412

Exiting The European Union
Excise
Value Added Tax

The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020

Made

Laid before the House of Commons

Coming into force in accordance with regulation 1

The Treasury make these Regulations in exercise of the powers conferred by section 51(1)(a) and (c) of the Taxation (Cross-border Trade) Act 20181.

In accordance with section 51(1)(a) and (c) of the Taxation (Cross-border Trade) Act 2018, the Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU to make the provisions in these Regulations in relation to value added tax and excise duty.