PART 1 Preliminary

1 Citation and commencement
1 These Regulations may be cited as the Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020.
2 These Regulations come into force on such day or days as the Treasury may by regulations under section 52 of the Taxation (Cross-border Trade) Act 2018 appoint.
Reg. 1 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.