{
  "url": "https://openlegislation.uk/customs-northern-ireland-repayment-and-remission-eu-exit-amendment-regulations-2023/introduction",
  "json_url": "https://openlegislation.uk/customs-northern-ireland-repayment-and-remission-eu-exit-amendment-regulations-2023/introduction.json",
  "legislation": "uksi/2023/618",
  "legislation_title": "The Customs (Northern Ireland: Repayment and Remission) (EU Exit) (Amendment) Regulations 2023",
  "legislation_url": "https://openlegislation.uk/customs-northern-ireland-repayment-and-remission-eu-exit-amendment-regulations-2023",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Exiting The European Union\nCustoms\nMade 8th June 2023\nLaid before the House of Commons 9th June 2023\nComing into force 30th June 2023\nThe Treasury make the following Regulations in exercise of the powers conferred by sections 24(3) and 26(1) of the Finance Act 2003 and sections 30B, 32(7) and (8), 40(6) and (7) and 40B of the Taxation (Cross-border Trade) Act 2018.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "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)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "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)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/618/introduction",
    "retrieved_at": "2026-10-28T21:44:30.055230+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}