The Finance Act 2016, Section 126 (Appointed Day), the Taxation (Cross-border Trade) Act 2018 (Appointed Day No. 8, Transition and Saving Provisions) and the Taxation (Post-transition Period) Act 2020 (Appointed Day No. 1) (EU Exit) Regulations 2020
These Regulations appoint IP completion day as the day on which various provisions of primary legislation come into force in consequence of the United Kingdom exiting the EU.
Lifecycle
Department
Made
23 Dec 2020
—
Comes into force
TBC
Enabling power
The Treasury consider it appropriate to make regulations 5, 6, 7 and 8 in accordance with section 56(4) of the Taxation (Cross-border Trade) Act 2018.
DocumentsOpen on legislation.gov.uk →