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The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) (Amendment of Coming into Force Date) Regulations 2021
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Statutory Instruments
2021 No. 779
Exiting The European Union
Value Added Tax
The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) (Amendment of Coming into Force Date) Regulations 2021
Made
at 11.30 a.m. on 30th June 2021
Laid before the House of Commons
at 3.00 p.m. on 30th June 2021
Coming into force
at 11.00 p.m. on 30th June 2021
The Treasury make these Regulations in exercise of the powers conferred by section 51(1)(a) of the Taxation (Cross-border Trade) Act 2018(1).
The Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU to make the following provision in relation to value added tax.
(1)
2018 c. 22. Section 51(1)(a) permits “the appropriate Minister” to make such provision relating to value added tax as the appropriate Minister considers appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU and under section 51(4)(b) “the appropriate Minister” means the Treasury.
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