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The Taxation (Cross-border Trade) Act 2018 (Appointed Day No. 2) (EU Exit) Regulations 2019

Type Statutory-Instrument

Publication 2019-01-17

State In force

Department King's Printer of Acts of Parliament

Source legislation.gov.uk

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Made: 17th January 2019

The Secretary of State, in exercise of the powers conferred by section 57(2) of the Taxation (Cross-border Trade) Act 2018[^f00001], 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. 2) (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 sections 10 and 15 of, and Schedule 3 to, the Act is 23rd January 2019.

Signed

Signed by authority of the Secretary of State for International Trade

George Hollingbery — Minister of State for Trade Policy — Department for International Trade — 17th January 2019

Explanatory note

(This note is not part of the Regulations)

EXPLANATORY NOTE

These Regulations are the second appointed day regulations made under the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”).

By virtue of regulation 2, the day appointed for the coming into force of section 10 (preferential rates given unilaterally) and section 15 (international disputes etc) of, and Schedule 3 (eligible developing countries) to, the Act is 23rd January 2019.

Footnotes

[^f00001]: 2018 c. 22.

Editorial notes

[^c23540851]: 2018 c. 22.

[^key-5bf23b467826adeb1ac4d417d650fc13]: Reg. 1 in force at made date

[^key-19efe618d14a21c81dc0c81ddecd1dec]: Reg. 2 in force at made date

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