Taxation (Cross-border Trade) Act 2018 (TCTA) Statutory instruments
The Statutory Instruments under the Taxation (Cross-border Trade) Act 2018 (TCTA) and the EU Withdrawal Act 2018 (EUWA).
Although the SIs are partly based on the UCC you will find a number of provisions which diverge from the UCC e.g. guarantee requirements, establishment criteria etc.
Please let BIFA know your thoughts/concerns and we will pass this on to the relevant departments to Pawel Jarza at firstname.lastname@example.org.