Introductory text
Exiting The European Union
Customs
Made at 12.11 p.m. on 15th December 2021
Laid before Parliament at 4.00 p.m. on 15th December 2021
Coming into force 31st December 2021
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 42(1) of the Customs and Excise Management Act 1979f1.
Annotations
Footnotes
- f1
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1979 c. 2. Section 42 was amended by sections 37, 38 and 46 of the Criminal Justice Act 1982 (c. 48) and section 29 of, and paragraph 36 of Schedule 7 to, the Taxation (Cross-border Trade) Act 2018 (c. 22).