Statutory Instruments

2020 No. 97 (C. 10)

Exiting The European Union

Customs

The Taxation (Cross-border Trade) Act 2018 (Appointed Day No. 7 and Transitory Provisions) (EU Exit) Regulations 2020

Made

28th January 2020

The Secretary of State makes the following Regulations in exercise of the powers conferred by sections 56(4) and 57 of the Taxation (Cross-border Trade) Act 2018(1).

(1)

2018 c. 22. Section 56(5)(a) defines “the appropriate Minister” to include the Secretary of State for the purpose of making regulations under section 56(4) relating to any provision in Schedules 4 and 5 to that Act. Section 57(5) requires regulations made under section 57 to be made by statutory instrument.