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Statutory Instruments

2019 No. 914 (C. 22)

Exiting The European Union

Customs

The Taxation (Cross-border Trade) Act 2018 (Appointed Day No. 6 and Transitional Provisions) (Modification) (EU Exit) Regulations 2019

Made

7th May 2019

The Secretary of State, in exercise of the powers conferred by sections 56(4), (5) and (7) and 57(2) and (4) of the Taxation (Cross-border Trade) Act 2018( 1 ), makes the following Regulations.

Citation and Interpretation

1. —(1) These Regulations may be cited as the Taxation (Cross-border Trade) Act 2018 (Appointed Day No. 6 and Transitional Provisions) (Modification) (EU Exit) Regulations 2019.

(2) In these Regulations, “the Act” means the Taxation (Cross-border Trade) Act 2018.

Appointed Day

2. The day appointed for the coming into force of paragraph 30 of Schedule 4 and paragraph 29 of Schedule 5 to the Act is 11:59pm on 7th May 2019.

Transitional Provisions

3. The provisions of the Act that are commenced by virtue of regulation 2 have effect subject to the modifications in the Schedule until the Trade Remedies Authority (“the TRA”) is established.

Signed by the authority of the Secretary of State for International Trade

George Hollingbery

Minister of State for Trade Policy

Department for International Trade

7th May 2019

Regulation 3

SCHEDULE Transitional Provisions

PART 1 Modifications to Schedule 4 to the Act

Modifications to paragraph 30

1. Paragraph 30 (Reconsideration, reviews and appeals) of Schedule 4 to the Act has effect as if, for that paragraph, there were substituted—

“ 30. Regulations may make provision for or in connection with—

(a) the reconsideration by the Secretary of State of decisions (including preliminary decisions) made by the Secretary of State under provision made by or under this Schedule, and

(b) the review or appeal of decisions (including preliminary decisions) made by the Secretary of State under provision made by or under this Schedule. ” .

PART 2 Modifications to Schedule 5 to the Act

Modifications to paragraph 29

2. Paragraph 29 (Reconsideration, reviews and appeals) of Schedule 5 to the Act has effect as if, for that paragraph, there were substituted—

“ 29. Regulations may make provision for or in connection with—

(a) the reconsideration by the Secretary of State of decisions (including preliminary decisions) made by the Secretary of State under provision made by or under this Schedule, and

(b) the review or appeal of decisions (including preliminary decisions) made by the Secretary of State under provision made by or under this Schedule. ” .

( 1 )

2018 c.22 . Section 56(5) is cited for the meaning given to “the appropriate Minister”.

( 2 )

The TRA will be established as a statutory body having investigatory functions in relation to trade after the Trade Bill receives Royal Assent.

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. 6 and Transitional Provisions) (Modification) (EU Exit) Regulations 2019 (2019/914)

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Status of this instrument

footnotecommentarytransitional and savingsin force statusrelated provisionsgeo extentinsert/omitsource countin force adj
Defined TermSection/ArticleIDScope of Application
the Actreg. 1.the_Act_rtcQvBU
the TRAreg. 3.(“_prnKcjXK

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