Introductory text
Customs
Made 17th July 2023
Laid before the House of Commons 18th July 2023
Coming into force 8th August 2023
The Commissioners for His Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 32(7) of, and paragraph 6 of Schedule 6 to, the Taxation (Cross-border Trade) Act 2018f1.
Annotations
Footnotes
- f1
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2018 c. 22. Section 32 was amended by paragraph 3 of Schedule 1 to the Taxation (Post-transition Period) Act 2020 (c. 26).