Correction Slip 1
These Regulations are made to address issues arising from the withdrawal of the UK from the European Union. These include matters arising out of, or related to, Part 3 (separation provisions) of, and the Protocol on Ireland/Northern Ireland (“the Protocol”) annexed to, the EU withdrawal agreement.
Lifecycle
Department
Made
09 Dec 2020
—
Comes into force
TBC
Enabling power
The Commissioners for Her Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by sections 45(1), (2)(h), 48(10), (11)(c) and (d) of the Taxation (Cross-border Trade) Act 2018.
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