Introductory text
United Kingdom
Customs
Exiting The European Union
Made 24th November 2021
Laid before Parliament 25th November 2021
Coming into force 1st January 2022
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 42(1)(b) of the Customs and Excise Management Act 1979f1.
Annotations
Footnotes
- f1
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1979 c. 2. Section 42 was amended by paragraph 36 of Schedule 7 to the Taxation (Cross-border Trade) Act 2018 (c. 22). There are other amending instruments, but none are relevant.