Introductory text
This Statutory Instrument has been made in consequence of a defect in S.I. 2018/1249 and S.I. 2021/478 and is being issued free of charge to all known recipients of those Statutory Instruments.
Customs
Made 12th December 2022
Laid before the House of Commons 13th December 2022
Coming into force 3rd January 2023
The Commissioners for His Majesty’s Revenue and Customs, in exercise of the powers conferred by sections 32(7), (8) and (10), and 34(5) and (6) of, and paragraph 6 of Schedule 1, and paragraphs 1(1) and (2) of Schedule 2, to the Taxation (Cross-border Trade) Act 2018f1, make these Regulations.
Annotations
Footnotes
- f1
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2018 c. 22; paragraph 1 of Schedule 2 was amended by paragraph 9(2) of Schedule 1 to the Taxation (Post-transition Period) Act 2020 (c. 26) and paragraph 15 of Schedule 2 was amended by paragraph 9(6) of that Schedule.