OpenLegislation

Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

The Regulations authorise officers of Revenue and Customs to make public certain limited information about exporters and the export of goods from the United Kingdom.

In line with government commitments, a Tax Information and Impact Note has not been prepared in respect of these Regulations. There has been no change in policy, and there is no change to the tax, administrative or other impacts.