Introductory text
United Kingdom As made
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 2026Laid before the House of Commons
16th April 2026Coming into force
20th April 2026The 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
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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.