The Data-gathering Powers (Relevant Data) (Amendment) (EU Exit) Regulations 2019

JurisdictionUK Non-devolved
CitationSI 2019/1221

2019 No. 1221

Exiting The European Union

Value Added Tax

The Data-gathering Powers (Relevant Data) (Amendment) (EU Exit) Regulations 2019

Made 4th September 2019

Laid before the House of Commons 5th September 2019

Coming into force in accordance with regulation 1(2)

The Treasury make the following Regulations in exercise of the powers conferred by paragraph 1(3) of Schedule 23 to the Finance Act 20111and section 52(2) of the Taxation (Cross-border Trade) Act 20182.

In accordance with section 52(2) of the Taxation (Cross-border Trade) Act 2018, the Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU, for the following Regulations to come into force on such day as the Treasury may by regulations under that section appoint.

S-1 Citation and commencement

Citation and commencement

1.—(1) These Regulations may be cited as the Data-gathering Powers (Relevant Data) (Amendment) (EU Exit) Regulations 2019.

(2) These Regulations come into force on such day as the Treasury may by regulations under section 52(2) of the Taxation (Cross-border Trade) Act 2018 appoint.

S-2 Amendment of the Data-gathering Powers (Relevant Data) Regulations 2012

Amendment of the Data-gathering Powers (Relevant Data) Regulations 2012

2. The Data-gathering Powers (Relevant Data) Regulations 20123are amended by inserting the following after regulation 13—

S-13A

Postal operators

13A.—(1) The relevant data for a data-holder of the type described in paragraph 15A4of Schedule 235are—

(a)

(a) in relation to a consignor—

(i) information relating to relevant postal packets; and

(ii) information that the Commissioners6consider is likely to assist them to quantify or otherwise determine the number or value of the contents of relevant postal packets declared for a consignor;

(b)

(b) identifying information7relating to the consignor of a relevant postal packet; and

(c)

(c) the bank account details of the consignor of a relevant postal packet.

(2) In this regulation—

“consignor” means the person declared, in a Customs declaration, as the consignor or exporter of goods imported in a relevant postal packet;

“Customs declaration” is any declaration made pursuant to section 3(1) of the Taxation (Cross-border Trade) Act 2018;

“postal packet” has the meaning given by regulation 2(1) of the Value Added Tax (Postal Packets and Amendment) (EU Exit) Regulations 20188;

“relevant postal packet” means a postal packet that is declared for a Customs procedure by the data-holder.”

Mike Freer

David Rutley

Two of the Lords...

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