Introductory text

This Statutory Instrument has been made in consequence of a defect in S.I. 2023/64 and is being issued free of charge to all known recipients of that Statutory Instrument.

Excise

Made 6th September 2024

Laid before the House of Commons 10th September 2024

Coming into force 1st October 2024

The Commissioners for His Majesty’s Revenue and Customs make these 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 2018^f1.