Introductory text
Customs
Made at 11.25 a.m. on 22nd December 2023
Laid before the House of Commons at 1.00 p.m. on 22nd December 2023
Coming into force 1st January 2024
These Regulations are made by the Treasury in exercise of the powers conferred by sections 9(1), 17(6) and (7), 32(7) and (8) of the Taxation (Cross-border Trade) Act 2018f1 (“the Act”).
Further to sections 9(3) and 17(8) of the Act, the Secretary of State has recommended that these Regulations be made.
Further to section 28 of the Act, the Treasury, in exercising the function of making these Regulations and the Secretary of State, in making recommendations that they be made, have had regard to the international arrangements to which His Majesty’s government in the United Kingdom is a party that are relevant to the exercise of those functions.
Annotations
Footnotes
- f1
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2018 c. 22. Part 1 of the Act has been amended by the Taxation (Post-transition Period) Act 2020 (c. 26), section 2 and Schedule 1. Modifications have been made to sections 9 and 17 of the Act by S.I. 2020/1434, 1439, 1457 and 1605.