Introductory text

United Kingdom

Exiting The European Union

Excise

Made 22nd December 2020

Laid before the House of Commons 23rd December 2020

Coming into force in accordance with regulation 1

The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by sections 45(1) and (2) and 48(10) and (11)(b) and (d) of the Taxation (Cross-border Trade) Act 2018^f1, make the following Regulations.

Annotations

Footnotes

f1: 2018 c.22. Section 49 of that Act defines “HMRC Commissioners” as meaning the Commissioners for Her Majesty’s Revenue and Customs.