Introductory text
United Kingdom
Exiting The European Union
Excise
Made 9th March 2022
Laid before the House of Commons 10th March 2022
Coming into force 1st April 2022
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 45(1) and (2) and 48(10) and (11) of the Taxation (Cross-border Trade) Act 2018f1 and sections 100G and 100H of the Customs and Excise Management Act 1979f2.
Annotations
Footnotes
- f1
- f2
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1979 c. 2. Sections 100G and 100H were inserted by paragraph 1 of Schedule 4 to the Finance Act 1991 (c. 31); section 100H was amended by paragraph 6 of Schedule 1, paragraph 4 of Schedule 2 and paragraph 1 of Schedule 18 to the Finance (No. 2) Act 1992 (c. 48) and by paragraph 2 of Schedule 3 to the Finance Act 2002 (c. 23); “prescribed” is defined for the purposes of section 100H in section 100H(3).