The Taxation Cross-border Trade (Northern Ireland) (EU Exit) (Amendment) Regulations 2021
The Regulations are made by the Treasury under the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”) and the Value Added Tax Act 1994 (c. 23: “VATA”), both as amended by the Taxation (Post-transition Period) Act 2020 (c. 26: “the 2020 Act”).
Lifecycle
Department
Made
19 Apr 2021
—
In force
22 Apr 2021
Enabling power
The Treasury make the following Regulations in exercise of the powers conferred by sections 30C(5) to (7) and 32(7) and (8) of the Taxation (Cross-border Trade) Act 2018and section 37(1) of the Value Added Tax Act 1994.
DocumentsOpen on legislation.gov.uk →