OpenLegislation

Introductory text

Original text. Later amendments are not shown.

Taxes

Made 26th April 2023

Laid before the House of Commons 28th April 2023

Coming into force 1st June 2023

The Treasury make these Regulations in exercise of the powers conferred by paragraphs 3(1)(a) and 56(2) of Schedule 17 to the Finance (No. 2) Act 2017f1.

Annotations

Footnotes

f1

2017 c. 32. Schedule 17 was amended by paragraph 131 of Schedule 8 to the Taxation (Cross-border Trade) Act 2018 (c. 22) and paragraph 7 of Schedule 15 and paragraphs 19 to 41 of Schedule 31 to the Finance Act 2021 (c. 26).