2020 No. 1642 (C. 49)
The Finance Act 2016, Section 126 (Appointed Day), the Taxation (Cross-border Trade) Act 2018 (Appointed Day No. 8, Transition and Saving Provisions) and the Taxation (Post-transition Period) Act 2020 (Appointed Day No. 1) (EU Exit) Regulations 2020
Made
The Treasury make these Regulations in exercise of the powers conferred by section 126(5) and (6) of the Finance Act 20161, sections 56 and 57 of the Taxation (Cross-border Trade) Act 20182 and section 11 of the Taxation (Post-transition Period) Act 20203.
The Treasury consider it appropriate to make regulations 5, 6, 7 and 8 in accordance with section 56(4) of the Taxation (Cross-border Trade) Act 2018.
Citation1
These Regulations may be cited as The Finance Act 2016, Section 126 (Appointed Day), the Taxation (Cross-border Trade) Act 2018 (Appointed Day No. 8, Transition and Saving Provisions) and the Taxation (Post-transition Period) Act 2020 (Appointed Day No. 1) (EU Exit) Regulations 2020.
Interpretation2
In these Regulations “EUCL” means the direct EU legislation referred to in paragraph 1(1) of Schedule 7 to the Taxation (Cross-border Trade) Act 2018.
Appointed day – Finance Act 20163
Appointed day, saving and transitional provisions – Taxation (Cross-border Trade) Act 2018
4
The day appointed for the coming into force of the following provisions of the Taxation (Cross-border Trade) Act 2018, so far as not already in force, is IP completion day—
a
Part 1 (import duty), other than paragraph 90 of Schedule 7;
b
Part 3 (value added tax);
c
Part 4 (excise duties).
5
Section 5 of the Customs and Excise Duties (General Reliefs) Act 19796 shall continue to have effect as it had effect immediately before IP completion day in relation to goods removed to Great Britain from the Channel Islands.
6
The amendment made by paragraph 8(1) of Schedule 9 to the Taxation (Cross-border Trade) Act 2018 has no effect in relation to failures, omissions or inaccuracies occurring before IP completion day.
7
Any subordinate legislation that was made under any powers that are amended, modified or repealed by or under any provisions of the Taxation (Cross-border Trade) Act 2018 that come into force on IP completion day by virtue of regulation 4(b) shall continue to have effect as it had effect immediately before IP completion day.
8
Where EUCL (or any part of it) continues to have effect in relation to a release for free circulation in accordance with Title II of Part 3 of the Agreement on the Withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community, the amendment made by paragraph 9 of Schedule 9 to the Taxation (Cross-border Trade) Act 2018 is to be read as if for “Part 1 of the Taxation (Cross-border Trade) Act 2018” there were substituted “Article 201 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code”7.
Appointed day – Taxation (Post-transition Period) Act 20209
The day appointed for the coming into force of the provisions of the Taxation (Post-transition Period) Act 2020, so far as not already in force, is IP completion day, other than paragraph 7(3) of Schedule 2.
(This note is not part of the Regulations)
(This note is not part of the Regulations)
The following provisions of the Taxation (Cross-border Trade) Act 2018 (c. 22) have been brought into force by appointed day regulations made before the date of these Regulations.
Provision | Date of Commencement | S.I. No. |
---|---|---|
Section 10 | 23rd January 2019 | |
Section 13 | 4th March 2019 | |
Section 15 | 23rd January 2019 | |
Section 29(1) (partially) | 8th April 2019 | |
Section 41(2)(b) (partially) | 28th January 2019 | |
Section 43 (partially) | 16th December 2018 | |
Schedule 3 | 23rd January 2019 | |
Schedule 4 (excluding paragraphs 22 and 30) | 4th March 2019 | |
Schedule 4, paragraph 22 | 30th January 2020 | |
Schedule 4, paragraph 30 | 7th May 2019 | |
Schedule 5 (excluding paragraphs 22 and 29) | 4th March 2019 | |
Schedule 5, paragraph 22 | 30th January 2020 | |
Schedule 5, paragraph 29 | 7th May 2019 | |
Schedule 7, paragraph 1 (partially) | Immediately after the coming into force of section 3 of the European Union (Withdrawal) Act 2018 (c. 16) | |
Schedule 7, paragraph 3 (partially) | 8th April 2019 | |
Schedule 7, paragraph 16 (partially) | 8th April 2019 | |
Schedule 8, paragraph 1 (partially) | 16th December 2018 | |
Schedule 8, paragraph 14 | 16th December 2018 | |