Collection

Customs, VAT and Excise UK transition legislation from 1 January 2021

This collection brings together Customs, VAT and Excise EU Exit legislation and notices that have the force of law applicable to UK transition.

From:
HM Revenue & Customs and HM Treasury
Published
10 September 2020
Last updated
27 February 2023 — See all updates

These pages bring together legislation and related documents introduced to make changes required as a result of the UK’s exit from the EU.

Primary legislation

Customs and Excise Management Act 1979

Taxation (Cross Border Trade) Act 2018

European Union (Withdrawal) Act 2018

Taxation (Post-transition Period) Act 2020

Impact assessments

HMRC impact assessment for the movement of goods if the UK leaves the EU without a deal

HMRC impact assessment for VAT and services if the UK leaves the EU without a deal

Tax information and impact notes

Tax information and impact notes

Statutory Instruments

Customs

SI 2022/1312 — The Customs (Miscellaneous Amendments) (No. 2) Regulations 2022

SI 2022/628 — The Customs (Miscellaneous Amendments) Regulations 2022

SI 2022/109 — The Customs (Amendment) (EU Exit) Regulations 2022

SI 2021/1444 — The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021

SI 2021/1442 — The Customs Importation (Miscellaneous Provisions and Amendment) (EU Exit) (Amendment) Regulations 2021

SI 2021/1375 — The Customs and Value Added Tax (Managed Transition Procedure) (EU Exit) Regulations 2021

SI 2021/1374 — The Statistics of Trade (Customs and Excise) (Modification) Regulations 2021

SI 2021/1347 — The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021

SI 2021/1312 — The Customs Importation (Miscellaneous Provisions and Amendment) (EU Exit) Regulations 2021

SI 2021/1445 — The Customs Safety and Security Procedures (EU Exit) (No. 2) Regulations 2021

SI 2021/1205 — The Customs (Import and Export Declarations By Conduct) (Amendment) Regulations 2021

SI 2021/1156 — The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021

SI 2021/1011 — The Customs (Safety and Security Procedures) Regulations 2021

SI 2021/830 — The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) Regulations 2021

SI 2021/697 — The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) Regulations 2021

SI 2021/483 — The Taxation Cross-border Trade (Northern Ireland) (EU Exit) (Amendment) Regulations 2021

SI 2021/695 — The Customs (Declarations Modification) Regulations 2021

SI 2021/778 — The Customs Safety and Security Procedures (EU Exit) Regulations 2021

SI 2021/478 — The Customs (Miscellaneous Amendments) Regulations 2021

SI 2020/1629 — The Customs (Modification and Amendment) (EU Exit) Regulations 2020

SI 2020/1624 — The Customs Miscellaneous Non-fiscal Provisions and Amendments etc. (EU Exit) Regulations 2020

SI 2020/1552 — The Customs (Amendment) (EU Exit) Regulations 2020

SI 2020/1439 — The Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020

SI 2020/1605 — The Customs (Northern Ireland) (EU Exit) Regulations 2020

SI 2020/1491 — The Customs Transit Procedures (Amendment, etc) (EU Exit) Regulations 2020

SI 2020/1613 — The Customs Safety and Security Procedures (EU Exit) Regulations 2020

SI 2020/1379 — The Customs Safety, Security and Economic Operators Registration and Identification (Amendment etc.) (EU Exit) Regulations 2020

SI 2020/967 — The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020

SI 2020/1449 — The Customs (Transitional) (EU Exit) Regulations 2020

SI 2020/1088 — The Customs (Transitional Arrangements) (EU Exit) Regulations 2020

SI 2020/1234 — The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020

SI 2020/1417 — The Channel Tunnel (Customs and Excise) (Amendment) (EU Exit) Order 2020

The Customs Safety, Security and Economic Operators Registration and Identification (Amendment etc.) (EU Exit) Regulations 2020

SI 2019/1219 — The Customs Safety and Security Procedures (EU Exit) (No. 2) Regulations 2019

SI 2019/698 — The Customs (Revocation of Retained Direct EU Legislation, etc.) (EU Exit) Regulations 2019

SI 2019/712 — The Cash Controls (Amendment) (EU Exit) Regulations 2019

SI 2019/715 — The Customs Safety and Security Procedures (EU Exit) Regulations 2019

SI 2019/514 — The Customs (Enforcement of Intellectual Property Rights) (Amendment) (EU Exit) Regulations 2019

The Mutual Assistance on Customs and Agricultural Matters (Revocation) (EU Exit) Regulations 2019

SI 2019/714 — The Customs (Economic Operators Registration and Identification) (Amendment) (EU Exit) Regulations 2019

The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020

The Customs (Transitional Arrangements) (EU Exit) Regulations 2020

SI 2019/1346 The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019

SI 2019/1215 — The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019

SI 2019/121 — The Customs Safety and Security (Penalty) Regulations 2019

SI 2019/486 — The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019

SI 2019/487 — The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019

SI 2019/385 — The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019

SI 2019/326 — The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019

SI 2019/148 — The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2019

SI 2019/140 — The Customs (Consequential Amendments) (EU Exit) Regulations 2019

SI 2019/113 — The Customs (Records) (EU Exit) Regulations 2019

SI 2019/108 — The Customs (Export) (EU Exit) Regulations 2019

SI 2019/47 — The Statistics of Trade (Amendment etc) (EU Exit) Regulations 2019

SI 2018/1265 — The Wharves, Examination Stations and Temporary Storage Facilities (Approval Conditions) (EU Exit) Regulations 2018

SI 2018/1264 — The Wharves and Temporary Storage Facilities (Approval Condition and Transitional Provision) (EU Exit) Regulations 2018

SI 2018/1260 — The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2018

SI 2018/1258 — The Customs Transit Procedures (EU Exit) Regulations 2018

SI 2018/1249 — The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018

SI 2018/1248 — The Customs (Import Duty) (EU Exit) Regulations 2018

SI 2018/1247 — The Customs (Temporary Storage Facilities Approval Conditions and Miscellaneous Amendments) (EU Exit) Regulations 2018

The Statistics of Trade (Amendment etc) (EU Exit) Regulations 2018

VAT

SI 2022/226 — The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022

SI 2021/1165 — The Value Added Tax (Distance Selling and Miscellaneous Amendments No.2) Regulations 2021

SI 2021/1164 — The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021

SI 2021/779 — The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) (Amendment of Coming into Force Date) Regulations 2021

SI 2021/715 — The Value Added Tax (Amendment) (EU Exit) Regulations 2021

SI 2021/714 — The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021

SI 2020/1545 — The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020

SI 2020/1546 — The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020

SI 2020/1544 — The Value Added Tax (Miscellaneous Amendments to the Value Added Tax Act 1994 and Revocation) (EU Exit) Regulations 2020

SI 2020/1412 — The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020

SI 2020/1495 — The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020

SI 2020/1312 — The Value Added Tax (Miscellaneous Amendments to Acts of Parliament) (EU Exit) Regulations 2020

SI 2019/1214 — The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019

SI 2019/513 — The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019

SI 2019/404 — The Value Added Tax (Place of Supply of Services) (Supplies of Electronic, Telecommunication and Broadcasting Services) (Amendment and Revocation) (EU Exit) Order 2019

SI 2019/105 — The Taxation (Cross-border Trade) Act 2018 (Value Added Tax Transitional Provisions) (EU Exit) Regulations 2019

SI 2019/91 — The Value Added Tax and Excise Personal Reliefs (Special Visitors and Goods Permanently Imported) (Amendment) (EU Exit) Regulations 2019

SI 2019/73 — The Value Added Tax (Tour Operators) (Amendment) (EU Exit) Regulations 2019

SI 2019/60 — The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019

SI 2019/59 — The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

SI 2018/1228 — The Value Added Tax (Disclosure of Information Relating to VAT Registration) (EU Exit) Regulations 2018 No. 1228

Excise

The Excise Duties (Removal of Alcoholic Liquor to Northern Ireland and Miscellaneous Amendments) Regulations 2021

The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020

The Travellers’ Allowances and Miscellaneous Provisions (Northern Ireland) (EU Exit) Regulations 2020

The Excise Duties (Transitional and Miscellaneous Amendments) (EU Exit) Regulations 2020

The Tobacco Products (Traceability System and Security Features) (Amendments) (EU Exit) Regulations 2020

SI 2019/1216 — The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 4) Regulations 2019

SI 2019/474 — The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 3) Regulations 2019

SI 2019/15 — The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2019

SI 2019/14 — The Excise Duties (Miscellaneous Amendments) (EU Exit) Regulations 2019

SI 2019/13 — The Excise Goods (Holding, Movement and Duty Point) (Amendment etc) (EU Exit) Regulations 2019

Tariffs

SI 2020/1430 — The Customs Tariff (Establishment) (EU Exit) Regulations 2020

SI 2020/1431 — The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020

SI 2020/1432 — The Customs (Tariff Quotas) (EU Exit) Regulations 2020

SI 2020/1433 — The Customs (Origin of Chargeable Goods) (EU Exit) Regulations 2020

SI 2020/1434 — The Customs (Tariff-free Access for Goods from British Overseas Territories) (EU Exit) Regulations 2020

SI 2020/1435 — The Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020

SI 2020/1436 — The Customs (Origin of Chargeable Goods: Trade Preference Scheme) (EU Exit) Regulations 2020

SI 2020/1437 — The Customs (Import Duty Variation) (EU Exit) Regulations 2020

SI 2020/1438 — The Trade Preference Scheme (EU Exit) Regulations 2020

SI 2020/1457 — The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020

SI 2020/1657 — The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (Amendment) (EU Exit) Regulations 2020

SI 2021/63 — The Customs Tariff (Establishment and Suspension of Import Duty) (EU Exit) (Amendment) Regulations 2021

SI 2021/241 — The Customs Tariff (Preferential Trade Arrangements) (EU Exit) (Amendment) Regulations 2021

SI 2021/380 — The Customs (Tariff etc.) (Amendment) Regulations 2021

SI 2021/382 — The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (EU Exit) (Amendment) Regulations 2021

SI 2021/520 — The Customs Tariff (Establishment) (EU Exit) (Amendment) Regulations 2021

SI 2021/527 — The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (EU Exit) (Amendment No. 2) Regulations 2021

SI 2021/661 — The Customs Tariff (Establishment) (EU Exit) (Amendment) (No. 2) Regulations 2021

SI 2021/693 — The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (EU Exit) (Amendment) (No. 3) Regulations 2021

SI 2021/870 — The Customs (Tariff etc.) (Amendment) (No. 2) Regulations 2021

SI 2021/871 — The Customs Tariff (Preferential Trade Arrangements) (EU Exit) (Amendment) (No. 2) Regulations 2021

SI 2021/1191 — The Customs Tariff (Establishment and Suspension of Import Duty) (EU Exit) (Amendment) (No. 2) Regulations 2021

SI 2021/1192 — The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (EU Exit) (Amendment) (No. 4) Regulations 2021

SI 2021/1489 — The Customs (Miscellaneous Provisions) (Amendment) (EU Exit) Regulations 2021

SI 2022/174 The Customs Tariff (Preferential Trade and Tariff Quotas) (EU Exit) (Amendment) Regulations 2022

SI 2022/525 The Customs Tariff (Preferential Trade and Tariff Quotas) (Ukraine) (Amendment) Regulations 2022

SI 2022/615 The Customs (Amendments and Miscellaneous Provisions) Regulations 2022

SI 2022/613 The Customs Tariff (Preferential Trade Arrangements) (Amendment) Regulations 2022

SI 2022/899 The Customs Tariff (Preferential Trade Arrangements) (Amendment) (No. 2) Regulations 2022

SI 2022/980 The Customs (Tariff Quotas) (EU Exit) (Amendment) Regulations 2022

SI 2022/981 The Customs (Tariff and Reliefs) (Amendment) (No. 2) Regulations 2022

SI 2022 / 1301 The Customs (Tariff and Miscellaneous Amendments) Regulations 2022

SI 2022/1283 The Customs (Tariff Quotas) (EU Exit) (Amendment) (No. 2) Regulations 2022

SI 2023/195 The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (Australia) (Amendment) Regulations 2023

SI 2023/194 The Customs Tariff (Preferential Trade Arrangements) (New Zealand) (Amendment) Regulations 2023

Reference documents

Tariffs

Reference Documents for The Customs Tariff (Establishment) (EU Exit) Regulations 2020

Reference Documents for The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020

Reference Documents for The Customs (Tariff Quotas) (EU Exit) Regulations 2020

Reference Documents for The Customs (Origin of Chargeable Goods) (EU Exit) Regulations 2020

Reference Documents for The Customs (Tariff-free Access for Goods from British Overseas Territories) (EU Exit) Regulations 2020

Reference Documents for The Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020

Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020

Reference Documents for The Customs (Import Duty Variation) Regulations 2021

Other

List of sensitive goods when declaring to inward or outward processing

Reference document for The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021

List of goods applicable to oral and by conduct declarations

Reference Document for Temporary Admission: Eligible Goods and Conditions for Relief

Reference Document for Northern Ireland Personal Property Relief

Reference document for authorised use: eligible goods and authorised uses

Customs notices and directions that have the force of law

VAT notices that have force of law

Excise notices that have force of law

Published 10 September 2020
Last updated 27 February 2023 + show all updates

  1. Updated with a link to tariffs

  2. Updated with link to Tariffs

  3. 'SI 2022/1312 — The Customs (Miscellaneous Amendments) (No. 2) Regulations 2022' has been added.

  4. Updated with: SI 2022 / 1286 The Customs (Tariff and Miscellaneous Amendments) Regulations 2022

  5. Updated with: SI 2022/1283 The Customs (Tariff Quotas) (EU Exit) (Amendment) (No. 2) Regulations 2022

  6. Added SI 2022/980 The Customs (Tariff Quotas) (EU Exit) (Amendment) Regulations 2022 and SI 2022/981 The Customs (Tariff and Reliefs) (Amendment) (No. 2) Regulations 2022

  7. Added multiple links.

  8. Updated with: Notices made under s32A of the Taxation (Cross-border Trade) Act 2018.

  9. SI 2022/226 — The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022 has been added.

  10. SI 2022/109 — The Customs (Amendment) (EU Exit) Regulations 2022 has been added.

  11. Links to Statutory Instrument numbers 2021/1445, 2021/778, 2020/1613 and 2020/1379 have been updated and 29 new numbers have been added under 'Customs' in the 'Statutory Instruments' section.

  12. New tertiary legislation has been added to the "VAT notices that have force of law" section.

  13. Added: Reference Documents for The Customs (Import Duty Variation) Regulations 2021

  14. Links to The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 and The Customs Importation (Miscellaneous Provisions and Amendment) (EU Exit) (Amendment) Regulations 2021 have been added.

  15. List of sensitive goods when declaring to inward or outward processing has been added.

  16. Links to The Customs and Value Added Tax (Managed Transition Procedure) (EU Exit) Regulations 2021 and The Statistics of Trade (Customs and Excise) (Modification) Regulations 2021 have been added.

  17. A link to The Customs Importation (Miscellaneous Provisions and Amendment) (EU Exit) Regulations 2021 has been added.

  18. A link to The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 has been added.

  19. A link to The Customs Safety and Security Procedures (EU Exit) (No. 2) Regulations 2021 has been added.

  20. • Reference document for authorised use: eligible goods and authorised uses added

  21. • SI 2021/1191 - The Customs Tariff (Establishment and Suspension of Import Duty) (EU Exit) (Amendment) (No. 2) Regulations 2021 • SI 2021/1192 - The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (EU Exit) (Amendment) (No. 4) Regulations 2021 added

  22. A link to the Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 has been added.

  23. A link to the Customs (Safety and Security Procedures) Regulations 2021 has been added.

  24. 'Draft notices under The Customs Border Procedures (EU Exit) Regulations 2021' has been added to the collection.

  25. Added links to 2 statutory instruments, these are: The Customs (Tariff etc.) (Amendment No 2) Regulations 2021 and The Customs (Preferential Trade Arrangements) (EU Exit) (Amendment No 2) Regulations 2021. Added links to 1 tariff reference documents page: Reference Documents for The Customs (Preferential Trade Arrangements) (EU Exit) (Amendment No 2) Regulations 2021.

  26. We have added links to 2 statutory instruments, these are: The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (2021/715) and The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021 (2021/714).

  27. Three new links added to Tariff Statutory Instruments and reference documents. Links have also been added to The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) Regulations 2021, The Customs (Declaration Modification) Regulations 2021 and The Customs Safety and Security Procedures (EU Exit) Regulations 2021

  28. 'Notices to be made under the Customs (Northern Ireland)(EU Exit) Regulations 2020' has been added to this collection.

  29. Customs notices and directions that have the force of law has been updated to include 'Notices to be made under the Control of the Movement of Goods Regulations 1984', 'Notices to be made under the Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020', 'Notices to be made under The Cash Controls (Amendment) (EU Exit) Regulations 2019'.

  30. Tariff Statutory Instruments and reference documents section has been updated to add Reference Documents for The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (Amendment) (EU Exit) Regulations 2020 part 1, part 2, part 3, and part 4.

  31. Customs notices and directions that have the force of law has been updated to include 'Draft Notices to be made under the Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019', 'Draft Notices to be made under the Customs (Export) (EU Exit) Regulations 2019', 'Draft Notices under the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018', 'Draft Notices to be made under The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019', 'Draft Notices to be made under The Customs (Reliefs from a Liability to Import Duty) (EU Exit) Regulations 2020'. 

  32. Statutory Instruments has been updated to add The Customs Miscellaneous Non-fiscal Provisions and Amendments etc. (EU Exit) Regulations 2020, The Customs (Modification and Amendment) (EU Exit) Regulations 2020 and The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020.

  33. Statutory Instruments has been updated to add 'The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020', 'The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020', and 'The Value Added Tax (Miscellaneous Amendments to the Value Added Tax Act 1994 and Revocation) (EU Exit) Regulations 2020'.

  34. The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 has been added, also added links to primary legislation and SIs that were laid to prepare for a potential no deal scenario previously but still apply in whole or in part for 1 January 2021.

  35. Tariff Statutory Instruments and reference documents has been updated to remove Reference Document for relief for goods processed in Northern Ireland and returned to Great Britain or the Isle of Man.

  36. Statutory Instruments has been updated to include 'The Customs (Northern Ireland) (EU Exit) Regulations 2020'.

  37. Three new Reference Documents added.

  38. Statutory Instruments has been updated to include the Excise Duties (Transitional and Miscellaneous Amendments) (EU Exit) Regulations 2020 and the Tobacco Products (Traceability System and Security Features) (Amendments) (EU Exit) Regulations 2020.

  39. Statutory Instruments has been updated to include The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 and The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020.

  40. Statutory Instruments has been updated to include The Customs Transit Procedures (Amendment, etc) (EU Exit) Regulations 2020.

  41. Statutory Instruments has been updated to include The Channel Tunnel (Customs and Excise) (Amendment) (EU Exit) Order 2020.

  42. Statutory Instruments has been updated to include The Value Added Tax (Miscellaneous Amendments to Acts of Parliament) (EU Exit) Regulations 2020.

  43. There has been an update under the heading Statutory Instruments, to include a link to The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020.

  44. First published.

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