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Statutory Instruments

2018 No. 1362

Exiting The European Union

Value Added Tax

The Taxation (Cross-border Trade) Act 2018 (Appointed day No. 1) (EU Exit) Regulations 2018

Made

13th December 2018

The Treasury make these Regulations in exercise of the power conferred by section 57(3) of the Taxation (Cross-border Trade) Act 2018( 1 ).

Citation

1. These Regulations may be cited as the Taxation (Cross-border Trade) Act 2018 (Appointed day No. 1) (EU Exit) Regulations 2018.

Appointed Day

2. 16th December 2018 is appointed as the day on which paragraph 14 of Schedule 8 to the Taxation (Cross-border Trade) Act 2018 comes into force and, but only insofar as they relate to that paragraph, paragraph 1 of that Schedule and section 43 of that Act comes into force.

Mike Freer

Paul Maynard

Two of the Lords Commissioners of Her Majesty’s Treasury

13th December 2018

( 1 )

2018 c. 22 .

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Taxation (Cross-border Trade) Act 2018 (Appointed day No. 1) (EU Exit) Regulations 2018 (2018/1362)

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