Introductory text

Draft Order laid before the House of Commons under section 26(7) of the Finance Act 2003, for approval by resolution of the House of Commons.

CUSTOMS

Made ***

Coming into force 15th December 2026

The Treasury make this Order in exercise of the power conferred by section 26(6) of the Finance Act 2003^f1.

In accordance with section 26(7) of that Act, a draft of this instrument has been laid before, and approved by a resolution of, the House of Commons.