Introductory text
United Kingdom
Exiting The European Union
Customs
Made at 12.20 p.m. on 15th December 2020
Laid before the House of Commons 16th December 2020
Coming into force in accordance with regulation 1
M1M2The Treasury, in exercise of the powers conferred by sections 24(3) and 26(1) of the Finance Act 2003 and sections 19, 23(3) and (7), 31(6), 32(7), (8), (10) and (13), 34(5), and 52(2) and (5) of, and paragraphs 3(5) and 6 of Schedule 1, paragraphs 3(1)(a), 6 and 10 of Schedule 6 and paragraph 1(3)(c) of Schedule 7 to, the Taxation (Cross-border Trade) Act 2018 , make the following Regulations.
The Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union that the following Regulations come into force on such day as the Treasury may by regulations under section 52 of that Act appoint.
The Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU, to make provisions under section 52(5) of the Taxation (Cross-border Trade) Act 2018 in consequence of that Act.C1C2
Annotations
Marginal citations
- M1
2003 c. 14. Section 24 is cited for the meaning of “prescribed” and “relevant tax or duty”.
- M2
2018 c. 22. The Treasury is the appropriate Minister for the purposes of section 51(1) by virtue of section 51(4)(b).
Modifications
- C1
Regulations modified (31.12.2020) by S.I. 2019/385, reg. 6A (with reg. 2) (as inserted by The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1431), regs. 1, 23(2)(3); S.I. 2020/1643, reg. 2, Sch.)
- C2
Regulations modified (31.12.2020) by S.I. 1995/2518, reg. 121D (as substituted by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 67 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.)