Introductory text

United Kingdom

This Statutory Instrument has been printed in substitution of S.I. 2021/830 and is being issued free of charge to all known recipients of that Statutory Instrument.

Exiting The European Union

Customs

Excise

Made 30th November 2021

Laid before the House of Commons 1st December 2021

Coming into force in accordance with regulation 1

The Commissioners of Her Majesty’s Revenue and Customs, in exercise of the powers conferred by sections 32(7), (8), 34(5), 35(2), (3), (4), 45(1) and (2) of, and paragraphs 1(7) and (8) and 3(1), (5) and (6) of Schedule 1 to, the Taxation (Cross-border Trade) Act 2018^f1, and the Treasury, in exercise of the power conferred by section 26(1) of the Finance Act 2003^f2 make these Regulations.

Annotations

Footnotes

f1: 2018 c. 22. Relevant amendments were made by Schedule 1 to the Taxation (Post-transition Period) Act 2020 (c. 26).
f2: 2003 c. 14. Relevant amendments were made by Schedule 7 to the Taxation (Cross-border Trade) Act 2018.