The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021
These Regulations are made by the Commissioners for Her Majesty’s Revenue and Customs and Treasury under the Taxation (Cross-border Trade) Act2018 (c. 22). This is an EU Exit statutory instrument.
Lifecycle
Department
Made
15 Dec 2021
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Comes into force
TBC
Enabling power
In accordance with section 51(1)(a) of the Taxation (Cross-border Trade) Act 2018, the Treasury consider regulation 5 appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union, including such provision as might be made by Act of Parliament.
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