The Taxation (Cross-border Trade) Act 2018 (Value Added Tax Transitional Provisions) (EU Exit) Regulations 2019
These Regulations make a number of transitional provisions to deal with some of the issues that will arise when amendments are made to primary value added tax law (“VAT”) in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom (“UK”) from the European Union (“EU”).
Lifecycle
Department
Made
24 Jan 2019
—
Comes into force
TBC
Enabling power
In accordance with section 52(2) of the Taxation (Cross-border Trade) Act 2018, the Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU, for the following Regulations to come into force on such day or days as the Treasury may by regulations under section 52 of that Act appoint.
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