Introductory text

This Statutory Instrument has been made in consequence of a defect in S.I. 2019/108 and S.I. 2019/1215 and is being issued free of charge to all known recipients of those Statutory Instruments.

Customs

Made 28th October 2021

Laid before the House of Commons 29th October 2021

Coming into force 20th November 2021

The Treasury make the following Regulations in exercise of the powers conferred by sections 19(1), 32(8)(c), (10) and (13) 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.