Introductory text
Customs
Made 2nd December 2024
Laid before the House of Commons 3rd December 2024
Coming into force 24th December 2024
The Treasury make these Regulations in exercise of the powers conferred by sections 30B(3) and (4), 32(8) and (13) and 40B(2) and (3) of, and paragraph 10 of Schedule 6 to, the Taxation (Cross-border Trade) Act 2018f1.
Annotations
Footnotes
- f1
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2018 c. 22 (“TCTA”). Section 30B was inserted by section 2(4) of the Taxation (Post-transition Period) Act 2020 (c. 26) (“the 2020 Act”). Section 32 has been relevantly amended by paragraph 3 of Schedule 1 to the 2020 Act. Section 40B was inserted by section 1 of the 2020 Act.