Statutory Instruments
2019 No. 104 (C. 5)
Exiting The European Union
Value Added Tax
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
Made
24th January 2019
In exercise of the powers in sections 52(2), 52(6)(a), 57(3) and 57(4)(a) of the Taxation (Cross-border Trade) Act 2018 (“the Act”)( 1 ), the Treasury make the following regulations.
Regulation 1(2) of the Value Added Tax (Postal Packets and Amendment) (EU Exit) Regulations 2018( 2 ) provides 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.
Citation and interpretation
1. —(1) These Regulations may be cited as 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.
(2) In these Regulations, “Postal Packet Regulations” means the Value Added Tax (Postal Packets and Amendment) (EU Exit) Regulations 2018.
Appointed day - Taxation (Cross-border Trade) Act 2018
2. 28th January 2019 is appointed as the day on which section 41(2)(b) of the Taxation (Cross-border Trade) Act 2018 comes into force, but only to the extent that it relates to, and for the purpose of, the interpretation of the definition of “import VAT” in regulation 2 of the Postal Packets Regulations.
Appointed day - Value Added Tax (Postal Packets and Amendment) (EU Exit) Regulations 2018
3. 28th January 2019 is appointed as the day on which the following regulations of the Postal Packets Regulations come into force—
(a) regulations 4, 7, 10 and 12; and
(b) regulations 2 and 3 for the purposes of the interpretation of the regulations stated in paragraph (a).
Mike Freer
Craig Whittaker
Two of the Lords Commissioners of Her Majesty’s Treasury
24th January 2019