SI 2021/380 The Customs (Tariff etc.) (Amendment) Regulations 2021

Published on: 25 March 2021

Published by a

Specialist Tax Statutory Instruments

Article summary

These Regulations make a series of technical amendments to legislation made under the Taxation (Cross-border Trade) Act 2018 (TCTA), which provided for the UK’s Customs, VAT and Excise regimes to be in place after the end of the Implementation Period following the withdrawal of the UK from the EU.

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

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