1. These Regulations may be cited as the Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 and come into force on such day as the Treasury may by regulations under section 52 of the Taxation (Cross-border Trade) Act 2018 appoint.
Commencement Information
I1Reg. 1 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.