Taxation (Cross-border Trade) Bill

Explanatory Notes

Commencement

467 As detailed in clause 55, the following provisions come into force on the day on which this Act is passed-

a. Part 1 but only for the purpose of exercising any power to make any regulations or give a public notice,

b. Part 2,

c. Sections 44 to 46 and sections 48 and 49

d. Part 5, and

e. Part 6.

468 Subsection 55(2) specifies certain provisions that will come into force on a day (and, if appropriate, a time) to be specified by the Secretary of State in regulations.

469 The Act’s remaining provisions come into force on a day (and, if appropriate, a time) to be specified by the Treasury in regulations. Different days of commencement may apply to different provisions.

 

Prepared 20th November 2017