Introductory text
United Kingdom
This Statutory Instrument has been printed in part to correct errors in S.I. 2020/1605 and is being issued free of charge to all known recipients of that Statutory Instrument.
Customs
Made 23rd March 2026
Laid before the House of Commons 16th April 2026
Coming into force 20th April 2026
The Treasury make these Regulations in exercise of the powers conferred by sections 30B(3) and (4)(a), 32(7) and (8)(a), (b) and (c), 40(7)(a), (b) and (c) and 40B(2), (3)(b) and (5) of the Taxation (Cross-border Trade) Act 2018f1.
Annotations
Footnotes
- f1
-
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”). Sections 40A and 40B were inserted by section 1 of the 2020 Act.