OpenLegislation

Introductory text

Original text. Later amendments are not shown.

Draft Regulations laid before Parliament under paragraph 1(3) of Schedule 7 to the European Union (Withdrawal) Act 2018, for approval by resolution of each House of Parliament.

Exiting The European Union

Customs

Made ***

Coming into force in accordance with regulation 1

The Commissioners for Her Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by section 8(1) of, and paragraph 21 of Schedule 7 to, the European Union (Withdrawal) Act 2018f1.

They consider these Regulations appropriate to prevent, remedy or mitigate (a) any failure of retained EU law to operate effectively, or (b) any other deficiency in retained EU law, in either case arising from the withdrawal of the United Kingdom from the EU.

In accordance with paragraph 1(3) of Schedule 7 to that Act, a draft of the instrument has been laid before, and approved by a resolution of, each House of Parliament.

Annotations

Footnotes

f1

2018 c. 16. Section 20(1) provides that in the Act the Commissioners for Her Majesty’s Revenue and Customs are included in the expression “Minister of the Crown”. Section 8 was amended by the European Union (Withdrawal Agreement) Act 2020 (c. 1), section 27.