Introductory text
Exiting The European Union
Excise
Made 9th December 2020
Laid before the House of Commons 10th December 2020
Coming into force 31st December 2020
The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by sections 45(1) and (2) and 48(11)(d) of the Taxation (Cross-border Trade) Act 2018f1, make regulations 1 to 5 of the following Regulations.
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 regulation 6 of the following Regulations in exercise of the power conferred by section 51(1)(c)f2 of the Taxation (Cross-border Trade) Act 2018.
Annotations
Footnotes
- f1
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2018 c. 22 (“the Act”). Section 49 of the Act defines “HMRC Commissioners” as the Commissioners for Her Majesty’s Revenue and Customs for the purposes of sections 45 and 48.
- f2
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The power under section 51(1)(c) of the Act is conferred on the “appropriate Minister” to make provision relating to “any exercise 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 Minister” means the Treasury. For the purposes of sections 51 and 52, “excise duty” has the meaning given by section 53.