UK: NEW REGULATIONS REMOVE THE TEMPORARY POWER FOR HM TREASURY TO MAKE IN A PUBLIC NOTICE A PROVISION IN RELATION TO VAT, CUSTOMS OR EXCISE DUTY DUE TO THE WITHDRAWAL OF THE UK FROM THE EU

On 24^th October, the UK published the Cross-border Trade (Public Notices) (EU Exit) (Revocation) Regulations 2019 which revoke the Cross-border Trade (Public Notices) (EU Exit) Regulations 2019.  Powers under the revoked regulations would have provided HM Treasury with a temporary power for 6 months to issue public notices on the basis of recommendations made by the Commissioners for HMRC, to suspend, relieve, and in some cases, modify obligations and associated sanctions arising under customs, VAT and excise regimes.  After they were laid before Parliament, concern was expressed over the legality of the regulations as drafted and on review HM Treasury and HMRC considered it appropriate to revoke them.  The revocation has effect from 25^th October.

http://www.legislation.gov.uk/uksi/2019/1380/contents/made

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Author: raytodd2017

Chartered Legal Executive and former senior manager with Isle of Man Customs and Excise, where I was (amongst other things) Sanctions Officer (for UN/EU sanctions), Export Licensing Officer and Manager of the Legal-Library & Collectorate Support Section View all posts by raytodd2017