Third Report of Session 2019-21 Contents

Appendix

S.I. 2019/1380

Cross-border Trade (Public Notices) (EU Exit) (Revocation) Regulations 2019

1.In its letter to HM Treasury of 6 February 2020, the Select Committee requested a memorandum on the following point:

When selecting the commencement date explain why a date was not chosen that would, while revoking S.I. 2019/1307 before the then exit day, have preserved the House of Commons’ ability to consider annulment in accordance with section 5 of the Statutory Instruments Act 1946 before the revocation had occurred.

2.This memorandum has been prepared by Her Majesty’s Revenue and Customs on behalf of HM Treasury.

3.As noted in the Explanatory Memorandum to this instrument, after the Cross-border Trade (Public Notices) (EU Exit) Regulations 2019 (S.I. 2019/1307) were laid, a concern was expressed over the legality of the Regulations as drafted and, as such, on review the Treasury and HMRC considered it appropriate to revoke the instrument as soon as possible, and with immediate effect, in the interests of certainty and transparency.

4.There was no disadvantage to the public caused by the shorter period of time between the Cross-border Trade (Public Notices) (EU Exit) (Revocation) Regulations 2019 (S.I. 2019/1380) being laid and coming into effect as the Regulations which they revoked had not yet come into force.

5.The date of 25 October 2019 was chosen for the coming into force of the Cross-border Trade (Public Notices) (EU Exit) (Revocation) Regulations 2019 (S.I. 2019/1380) on the basis that it was the earliest feasible date on which the revocation could be achieved.

Her Majesty’s Revenue and Customs

11 February 2020





Published: 28 February 2020