Introductory text
United Kingdom
Exiting The European Union
Excise
Made 4th September 2019
Laid before the House of Commons 5th September 2019
Coming into force in accordance with regulation 1
The Treasury consider it appropriate, in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union to make regulations 1, 2, 3, 7 and 8 and make those regulations in exercise of the powers conferred by sections 51(1)(c) and 52(2) of the Taxation (Cross-border Trade) Act 2018 M1.
The Commissioners for Her Majesty's Revenue and Customs make regulations 1 and 4 to 6 in exercise of the powers conferred by sections 45(1), (2)(a), (b), (f) and (j), 48(11) and 52(2) of the Taxation (Cross-border Trade) Act 2018 M2 and sections 100G and 100H of the Customs and Excise Management Act 1979 M3.
The Treasury and the Commissioners for Her Majesty's Revenue and Customs consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union, that the following Regulations (other than regulations, 1, 5, 6 and 8) come into force on such days as the Treasury may by regulations under section 52(2) of the Taxation (Cross-border Trade) Act 2018 appoint.
Annotations
Marginal citations
- M1
2018 c. 22. The power under section 51(1)(c) is conferred on “the appropriate Minister” to make provision relating to “any excise duty” in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU. Under section 51(4)(b), “the appropriate Minster” means the Treasury. For the purposes of sections 51 and 52, “excise duty” has the meaning given by section 53.
- M2
For the purposes of sections 45 and 48 of the Taxation (Cross-border Trade) Act 2018, “excise duty” has the meaning given by section 49.
- M3
1979 c. 2. Section 1(1) defines “the Commissioners”; the definition of “the Commissioners” was substituted by the Commissioners for Revenue and Customs Act 2005 (c. 11), Schedule 4, paragraph 22(b). Sections 100G and 100H were inserted by the Finance Act 1991 (c. 31), Schedule 4. Section 100H was amended by the Finance (No. 2) Act 1992 (c. 48), Schedule 1, paragraph 6, Schedule 2, paragraph 4 and Schedule 18, Part 1, and by the Finance Act 2002 (c. 23), Schedule 3, paragraph 2.