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
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King's Printer of Acts of Parliament
2021-01-06
EXITING THE EUROPEAN UNION
EXCISE
CUSTOMS
VALUE ADDED TAX
These Regulations appoint IP completion day as the day on which various provisions of primary legislation come into force in consequence of the United Kingdom exiting the EU.
Appointed day – Finance Act 20163
The amendments to the Value Added Tax Act 19944 made by section 126 of the Finance Act 2016 (VAT: women’s sanitary products) have effect in relation to supplies made, and acquisitions and importations taking place, on or after IP completion day5.