Introductory text

Customs

Made at 3.32 p.m. on 10th March 2022

Laid before the House of Commons at 4.15 p.m. on 10th March 2022

Coming into force immediately after being laid

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 32(8) and (10) and 35(2)(b), (3)(a) and (4)(a) of, and paragraph 6(1) and (2) of Schedule 1 to, the Taxation (Cross-border Trade) Act 2018^f1.