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

Regulation 1(2) of the Value Added Tax (Postal Packets and Amendment) (EU Exit) Regulations 2018[^f00002] 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).

Signed

Mike Freer — Craig Whittaker — Two of the Lords Commissioners of Her Majesty’s Treasury — 24th January 2019

Explanatory note

(This note is not part of the Regulations)

EXPLANATORY NOTE

These Regulations appoint 28th January 2019 for the coming into force of regulations 4, 7, 10 and 12 of the Value Added Tax (Postal Packets and Amendment) (EU Exit) Regulations 2018 (“the Postal Packet Regulations”). By virtue of the commencement made by these Regulations, suppliers are enabled to register under the Postal Packet Regulations in advance of the rest of the Postal Packet Regulations coming into force.

These Regulations also appoint 28th January 2019 for the coming into force of section 41(2)(b) of the Taxation (Cross-border Trade) Act 2018 and regulations 2 and 3 of the Postal Packet Regulations, but only to the extent that they relate to, and for the purpose of, the interpretation of regulations 2, 4, 7, 10 and 12 of the Postal Packet Regulations.

A Tax Information and Impact Note has not been prepared for this instrument as it gives effect to previously announced policy and it is an appointed day regulation.

Footnotes

[^f00001]: 2018 c. 22.

[^f00002]: S.I. 2018/1376.