Introductory text

Exiting The European Union

Customs

Made 26th September 2019

The Treasury make these Regulations in exercise of the power conferred by section 52(2) of the Taxation (Cross-border Trade) Act 2018 (“the Act”)^f1.

Regulation 1(2) of the Customs (Import Duty) (EU Exit) Regulations 2018^f2 and regulation 1(5) of the Customs (Export) (EU Exit) Regulations 2019^f3 provide that those Regulations come into force on such day as the Treasury may by regulations under section 52 of the Act appoint.

Annotations

Footnotes

f1: 2018 c. 22.
f2: S.I. 2018/1248. There are amending instruments, but none are relevant.
f3: S.I. 2019/108. There are amending instruments, but none are relevant.