SI 2019/486 - The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019

Released 08 March 2019

SI 2019/486 amends various EU exit instruments relating to TCTA 2018 and the UK’s withdrawal from the EU.

The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 adjust a number of EU exit instruments relevant to the taxation of cross-border trade, including those about associated penalties. The regulations come into force in part on 29 March 2019 and otherwise on such day as may be appointed under the Taxation (Cross-border Trade) Act 2018, s. 52(2).

The document is available here.

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