2020 No. 1642 (C. 49)
Exiting The European Union
Excise
Customs
Value Added Tax
The Finance Act 2016, Section 126 (Appointed Day), the Taxation (Cross-border Trade) Act 2018 (Appointed Day No. 8, Transition and Saving Provisions) and the Taxation (Post-transition Period) Act 2020 (Appointed Day No. 1) (EU Exit) Regulations 2020
Made 23rd December 2020

The Treasury make these Regulations in exercise of the powers conferred by section 126(5) and (6) of the Finance Act 2016, sections 56 and 57 of the Taxation (Cross-border Trade) Act 2018 and section 11 of the Taxation (Post-transition Period) Act 2020.
2016 c. 24.
2018 c. 22.
2020 c. 26.
The Treasury consider it appropriate to make regulations 5, 6, 7 and 8 in accordance with section 56(4) of the Taxation (Cross-border Trade) Act 2018.