Introductory text
Exiting The European Union
Customs
Made 8th June 2023
Laid before the House of Commons 9th June 2023
Coming into force 30th June 2023
The Treasury make the following Regulations in exercise of the powers conferred by sections 24(3) and 26(1) of the Finance Act 2003f1 and sections 30B, 32(7) and (8), 40(6) and (7) and 40B of the Taxation (Cross-border Trade) Act 2018f2.
Annotations
Footnotes
- f1
-
2003 c. 14. Section 24 is cited for the meaning of “prescribed”. Section 26 was relevantly amended by paragraph 150 of Schedule 7 to the Taxation (Cross-border Trade) Act 2018 (c. 22).
- f2
-
2018 c. 22. Sections 30A to 30C and 40A and 40B were inserted by sections 1 and 2 of the Taxation (Post-transition Period) Act 2020 (c. 26).