SI 2021/483 The Taxation Cross-border Trade (Northern Ireland) (EU Exit) (Amendment) Regulations 2021

Published on: 22 April 2021

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Specialist Tax Statutory Instruments

Article summary

These Regulations form part of the legislation for customs duty and VAT made under the Taxation (Cross-border Trade) Act 2018 (TCTA) and VATA 1994, both as amended by the Taxation (Post-transition Period) Act 2020.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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