The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021
1Citation and commencement
2Amendment of the Customs (Import Duty) (EU Exit) Regulations 2018
3Amendment of the Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021
4Amendment of the Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 3) Regulations 2019
5Amendment of the Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020

2021 No. 1444

Exiting The European Union
Customs And Excise
Value Added Tax

The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021

Made

Laid before the House of Commons

Coming into force in accordance with regulation 1

Her Majesty’s Commissioners for Revenue and Customs, in exercise of the powers conferred by sections 32(7), (8)(d), 34(5) and 45(1) and (2) of, and paragraph 9 of Schedule 1 to, the Taxation (Cross-border Trade) Act 20181, make regulations 1 to 4.

The Treasury, in exercise of the powers conferred by section 51(1)(a) and (3)(a) of the Taxation (Cross-border Trade) Act 20182, make regulation 5.

In accordance with section 51(1)(a) of the Taxation (Cross-border Trade) Act 2018, the Treasury consider regulation 5 appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union, including such provision as might be made by Act of Parliament.