OpenLegislation

Introductory text

Exiting The European Union

Customs

Made 29th November 2018

Laid before the House of Commons 30th November 2018

Coming into force in accordance with regulation 1(2)

M1The Treasury make these Regulations exercising the powers in sections 32(7), 32(8), 32(13), 51(1), 51(3) and 52(2) of, and Schedule 2 paragraphs 5, 6, 7, 19(2) and 21(1) to, the Taxation (Cross-border Trade) Act 2018 .

The Treasury consider them appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU.C1

Annotations

Marginal citations

M1

2018 c. 22; the “appropriate Minister” for these purposes is the Treasury under section 51(4)(b).

Modifications

C1

Regulations applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 34; S.I. 2020/1643, reg. 2, Sch.