Introductory text
Customs
Made 15th September 2023
Laid before Parliament 18th September 2023
Coming into force in accordance with regulation 1
The Commissioners for His Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 166A(1) and 166C(1), (2), (3) and (6) of the Customs and Excise Management Act 1979f1.
Annotations
Footnotes
- f1
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1979 c. 2. Sections 166A and 166C were inserted by section 21 of the European Union (Future Relationship) Act 2020 (c. 29). Section 166C(7) provides that “enactment” has the same meaning as in the European Union (Future Relationship) Act 2020 and “modify” includes amend, repeal or revoke (and related expressions are to be read accordingly).