52 Subordinate legislation relating to VAT or duties of customs or excise
Taxation (Cross-border Trade) Act 2018 (2018 c 22) | Legislation

52  Subordinate legislation relating to VAT or duties of customs or excise

(1)     In this section “relevant subordinate legislation” means any subordinate legislation within the meaning of the Interpretation Act 1978 made under—

(a)     this Act, or

(b)     any other enactment relating to value added tax, any duty of customs or any excise duty.

(2)     If the person making any relevant subordinate legislation considers it is appropriate to do so in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU, the legislation may provide for it, or any of its provisions, to come into force on such day as the Treasury may

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