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

These Regulations make changes to existing provisions relating to travellers’ allowances; provide for a simplified computation of excise duty in specified circumstances; make changes to existing secondary legislation relating to excise duty and value added tax; and make consequential, transitional and savings provisions in order to make provision appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom (“UK”) from the European Union (“EU”).