51 Power to make provision in relation to VAT or duties of customs or excise

Part 5 Other Provision Connected with Withdrawal from EU

51  Power to make provision in relation to VAT or duties of customs or excise

(1)     The appropriate Minister may by regulations made by statutory instrument make such provision relating to—

(a)     value added tax,

(b)     any duty of customs, or

(c)     any excise duty,

as the appropriate Minister considers appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU.

(2)     No regulations may be made under this section on or after 1 April 2022.

(3)     Regulations under this section—

(a)     may make any such provision

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