Commentary

V1.302 Brexit—effect on the Crown Dependencies

Part V1 General principles and rates of tax

V1.302 Brexit—effect on the Crown Dependencies

Brexit—territorial considerations and administration

V1.302 Brexit—effect on the Crown Dependencies

The current status of the Channel Islands is described in V1.218. At the end of the implementation period, the effect of EU Treaty, art 355 and Protocol 3 to the Treaty of Accession fell away. Consequently, in the absence of any other action, there would have been no Customs Union between the UK and the Crown Dependencies. To avoid this situation, legislation1 under T(CT)A 2018, s 31(4) has been made, the effect of which is to form a customs union between the UK and the Crown Dependencies.

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