Correction Slip 2
The Regulations are made by the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act2018 (c. 22)(“the Act”). This is an EU Exit statutory instrument.
Lifecycle
Department
Made
06 Nov 2020
—
Comes into force
TBC
Enabling power
In accordance with section 51(1) of the Taxation (Cross-border Trade) Act 2018, The Treasury consider regulation 2 appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU.
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