The Taxation (Cross-border Trade) Act 2018 (Appointed day No. 3) and the Value Added Tax (Postal Packets and Amendment) (EU Exit) Regulations 2018 (Appointed day) (EU Exit) Regulations 2019
These Regulations appoint 28th January 2019 for the coming into force of regulations 4, 7, 10 and 12 of the Value Added Tax (Postal Packets and Amendment) (EU Exit) Regulations 2018 (“the Postal Packet Regulations”). By virtue of the commencement made by these Regulations, suppliers are enabled to register under the Postal Packet Regulations in advance of the rest of the Postal Packet Regulations coming into force.
Lifecycle
Department
Made
24 Jan 2019
—
Comes into force
TBC
Enabling power
Regulation 1(2) of the Value Added Tax (Postal Packets and Amendment) (EU Exit) Regulations 2018provides that those Regulations are to come into force on such day or days as the Treasury may by regulations under section 52(2) of the Act appoint.
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