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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

( 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Status: This is the original version (as it was originally made).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. 3) and the Value Added Tax (Postal Packets and Amendment) (EU Exit) Regulations 2018 (Appointed day) (EU Exit) Regulations 2019 (2019/104)

Displaying information

Status of this instrument

footnotecommentarytransitional and savingsin force statusrelated provisionsgeo extentinsert/omitsource countin force adj
Defined TermSection/ArticleIDScope of Application
import VATreg. 2.import_VAT_rtb58Qi
Postal Packet Regulationsreg. 1.Postal_Pac_rtAOomG
the ActUnknown(“_prn3QN4c
This instrument is derived from the version at www.legislation.gov.uk. To see a list of all amendments (including any to be made) check the resources page for this instrument on their website. Note, the status of this instrument is given above.
This instrument is derived from the version at www.legislation.gov.uk. To see original commencement information, check the resources page associated with this instrument. n.b. commencement information for marked amendments is embedded in the relevant footnote.

Status of changes to instrument text

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