Introductory text

Exiting The European Union

Customs

Made 8th December 2020

Laid before the House of Commons 9th December 2020

Coming into force in accordance with regulation 1

The Treasury, in exercise of the powers conferred by sections 32(1) and (8), 33(8), 52(2) and 56(1), (3), (5)(b) and (7) of the Taxation (Cross-border Trade) Act 2018 M1, make these Regulations.

In accordance with section 52(2) of the Taxation (Cross-border Trade) Act 2018, the Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU that provisions of these Regulations come into force on such day as the Treasury may appoint by regulations under section 52 of that Act.