Introductory text
This Statutory Instrument has been made in consequence of a defect in S.I. 2023/1202 and is being issued free of charge to all known recipients of that Statutory Instrument
Customs
Made 21st May 2024
Laid before the House of Commons 22nd May 2024
Coming into force 12th June 2024
The Treasury make these Regulations in exercise of the powers conferred by sections 19, 30B(3) and (4), 32(7), (8) and (13), 32A, 35(2) and (3), 36(8) and (9), 40B(2) and (3) of, and paragraph 6 of Schedule 1, paragraphs 5 and 6 of Schedule 2, and paragraphs 10 and 11 of Schedule 6 to, the Taxation (Cross-border Trade) Act 2018f1.
In accordance with section 28 of that Act, the Treasury in exercising the function of making the following Regulations have had regard to international arrangements to which His Majesty’s government in the United Kingdom is a party which are relevant to the exercise of that function.
Annotations
Footnotes
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2018 c. 22. Section 30B was inserted by section 2(1) and (4) of the Taxation (Post-transition Period) Act 2020 (c. 26) (“the 2020 Act”). Section 32A was inserted by section 75 of the Finance Act 2022 (c. 3). Amendments have been made to section 36 but none are relevant. Section 40B was inserted by section 1 of the 2020 Act. Paragraph 5 of Schedule 2 was amended by paragraphs 1 and 9(1) and (3) of Schedule 1 to the 2020 Act.