Introductory text
Customs
Made 5th March 2024
Laid before the House of Commons 7th March 2024
Coming into force 1st April 2024
These Regulations are made by the Treasury in exercise of the powers conferred by sections 9(1), 11(1), (3) and (7) and 32(7) and (8) of the Taxation (Cross-border Trade) Act 2018f1 (“the Act”) and by the Secretary of State in exercise of the powers conferred by sections 11(3), (4) and (6) and 32(7) and (8) of the Act.
Further to section 9(3) of the Act, the Secretary of State has recommended that these Regulations be made.
Further to section 11(7) of the Act, in considering what provision to include in regulations made under sections 11(1) and (3) of the Act, the Treasury have had regard to a recommendation made to them by the Secretary of State.
Further to section 28 of the Act, the Treasury and the Secretary of State, in exercising the function of making these Regulations, 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 that function.
Annotations
Footnotes
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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 11 of the Act by S.I. 2020/1432, 1434, 1439, 1457 and 1605.