2018 c. 22 - Taxation (Cross-border Trade) Act 2018
Released 13 September 2018
The Taxation (Cross-border Trade) Act 2018 received Royal Assent on 13 September 2018.
The Taxation (Cross-border Trade) Act 2018 is an Act to impose and regulate a duty of customs by reference to the importation of goods into the United Kingdom; to confer a power to impose and regulate a duty of customs by reference to the export of goods from the United Kingdom; to make other provision in relation to any duty of customs in connection with the withdrawal of the United Kingdom from the EU; to amend the law relating to value added tax, and the law relating to any excise duty on goods, in connection with that withdrawal; and for connected purposes. The Act comes into force on 13 September 2018 in respect of certain provisions and for specified purposes and otherwise on such day as the Secretary of State or the Treasury may by regulations appoint.
The document is available here.