SI 2019/1221 - The Data-gathering Powers (Relevant Data) (Amendment) (EU Exit) Regulations 2019

Released 05 September 2019

SI 2019/1221 amends SI 2012/847 to specify relevant data required by HMRC from postal operators from a day to be appointed under TCTA 2018, s. 52(2).

The Data-gathering Powers (Relevant Data) (Amendment) (EU Exit) Regulations 2019 amend the Data-gathering Powers (Relevant Data) Regulations 2012 (SI 2012/847) to insert a new regulation (reg. 13A) which specifies, for the purposes of the Finance Act 2011, Sch. 23, para. 15A, the relevant data which an officer of HMRC may require from postal operators. Postal operators are a new category of data-holder introduced into Sch. 23 by the Finance Act 2011, Schedule 23 (Data-gathering Powers) (Amendment) (EU Exit) Regulations2019 (SI 2019/397). The regulations come into force on a day to be appointed by the Taxation (Cross-border Trade) Act 2018, s. 52(2).

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