Appointed day, saving and transitional provisions – Taxation (Cross-border Trade) Act 20184

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).