UK HMRC has issued a policy paper on the Taxation Cross-border Trade (Northern Ireland) (EU Exit) (Amendment) Regulations 2021, which were made on 19 April 2021 and entered into force on 22 April 2021.

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The measure provides that the charge for goods removed to Great Britain (England, Wales and Scotland) from Northern Ireland at section 30C of Taxation (Cross-border Trade) Act …