Introductory text
United Kingdom As made
Customs
Made
21st February 2024Laid before the House of Commons
23rd February 2024Coming into force
30th September 2024The Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by section 25(1A) of the Customs and Excise Management Act 1979f1, and by sections 23(3) and (7) and 32(7) and (8) of, and paragraph 9 of Schedule 1, paragraph 6 of Schedule 2, and paragraphs 6 and 8 of Schedule 6 to, the Taxation (Cross-border Trade) Act 2018f2.
The Commissioners for His Majesty’s Revenue and Customs consider that making regulation 4 would facilitate the administration, collection and enforcement of a duty of customs.
Annotations
Footnotes
- f1
-
1979 c. 2. Section 25(1A) was inserted by paragraph 16(3) of Schedule 7 to the Taxation (Cross-border Trade) Act 2018 (c. 22).
- f2