Statutory Instruments
2020 No. 1439
Exiting The European Union
Customs
Excise
The Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020
Approved by the House of Commons
Made
at 12.32 p.m. on 15th December 2020
Laid before the House of Commons
16th December 2020
Coming into force in accordance with regulation 1(2), (3) and (4)
The Treasury make the following Regulations in exercise of the powers conferred by sections 30, 32(8)(b) and (d), 51(1)(b) and (c) and (3) and 52(2) of the Taxation (Cross-border Trade) Act 2018(1).
The Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union, that provisions of the following Regulations come into force on such day as the Treasury may by regulations under section 52 of that Act appoint.
2018 c. 22 (“the Act”). The Treasury is the appropriate Minister for the purposes of section 51(1) by virtue of section 51(4)(b).