Introductory text
This Statutory Instrument has been made partly in consequence of defects in S.I. 2020/1491 and is being issued free of charge to all known recipients of that Statutory Instrument.
Customs
Made 19th April 2021
Laid before the House of Commons 20th April 2021
Coming into force 11th May 2021
The Treasury make these Regulations exercising the powers in sections 19, 32(7), (8), (10) and (13), 35(2)(b), (3)(a) and (b) and (4)(a) and 51(1) of, and paragraph 6(1) and (2) of Schedule 1, paragraph 15 of Schedule 2 and paragraph 6(1) of Schedule 6 to, the Taxation (Cross-border Trade) Act 2018f1.
In accordance with section 51(1) of that Act, the Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU, to make the following regulations.
Annotations
Footnotes
- f1