Introductory text
Customs
Made 19th February 2024
Laid before Parliament 21st February 2024
Coming into force 13th March 2024
The Commissioners for His Majesty’s Revenue and Customs, in exercise of the powers conferred by sections 166A(2) and (3) and 166C(1) and (2) of the Customs and Excise Management Act 1979f1, make the following Regulations.
Annotations
Footnotes
- f1
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1979 c. 2. Sections 166A and 166C of the Customs and Excise Management Act 1979 (“CEMA 1979”) were inserted by section 21 of the European Union (Future Relationship) Act 2020 (c. 29). The power to make regulations under sections 166A and 166C of CEMA 1979 is given to “the Commissioners”, defined as the Commissioners for His Majesty’s Revenue and Customs by section 1(1) of CEMA 1979 (as amended by paragraph 22(b) of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11)).