These Regulations are made in exercise of the powers in sections 51, 52 and 56 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (“TCTA”) in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union.
Link: The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019
Source: Legislation .gov.uk
