The Taxation Cross-border Trade (Northern Ireland) (EU Exit) (Amendment) Regulations 2021
The Regulations are made by the Treasury under the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”) and the Value Added Tax Act 1994 (c. 23: “VATA”), both as amended by the Taxation (Post-transition Period) Act 2020 (c. 26: “the 2020 Act”).