Introductory text
Customs
Made 8th June 2022
Laid before the House of Commons 9th June 2022
Coming into force in accordance with regulation 1(2) and (3)
The Commissioners for Her Majesty’s Revenue and Customs make regulations 1 and 3 to 6 of these Regulations in exercise of the powers conferred by section 25(1A)(a) and (b) of the Customs and Excise Management Act 1979f1 and section 32(8)(b) of, and paragraphs 1(7) and (8)(c) and 9 of Schedule 1 and paragraphs 5(1)(b) and 6(1) of Schedule 2 to, the Taxation (Cross-border Trade) Act 2018f2.
The Commissioners consider that regulations 3 and 6 would facilitate the administration, collection and enforcement of import duty.
The Treasury make regulations 1 and 2 of these Regulations in exercise of the powers conferred by section 26(1) and (5A) of the Finance Act 2003f3.
Annotations
Footnotes
- f1
-
1979 c. 2. Section 1(1) provides that “the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs. Section 25(1A) was inserted by paragraph 16 of Schedule 7 to the Taxation (Cross-border Trade) Act 2018 (c. 22) (“TCTA”).
- f2
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2018 c. 22. Section 37(1) provides that in Part 1 of the Act “HMRC Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs.
- f3
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2003 c. 14. Section 26(5A) was inserted by paragraph 150 of Schedule 7 to the TCTA.