Statutory Instruments
2020 No. 1619
Exiting The European Union
Value Added Tax
Excise
The Travellers’ Allowances and Miscellaneous Provisions (Northern Ireland) (EU Exit) Regulations 2020
Made
21st December 2020
Laid before the House of Commons
22nd December 2020
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 2018(1).
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.
2018 c. 22; section 51(1)(a) and (c) permits “the appropriate Minister” to make provision relating to value added tax and any excise duty. Under section 51(4)(b) “the appropriate Minister” means the Treasury. “Excise duty” has the meaning given in section 53 of the Taxation (Cross-border Trade) Act 2018.