OpenLegislation

Introductory text

Original text. Later amendments are not shown.

Exiting The European Union

Customs

Made 3rd September 2021

The Treasury make these Regulations in exercise of the powers conferred by section 52(2) and (6)(a) of the Taxation (Cross-border Trade) Act 2018f1 and regulation 1(1) of the Customs (Northern Ireland) (EU Exit) Regulations 2020f2.

Annotations

Footnotes

f1

2018 c. 22.

f2

S.I. 2020/1605, amended by S.I. 2020/1629; there are other amending instruments but none is relevant.