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Introductory text

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REVENUE AND CUSTOMS, ENGLAND AND WALES

Made 17th June 2025

Laid before Parliament 19th June 2025

Coming into force 11th July 2025

The Treasury make the following Regulations in exercise of the powers conferred by section 28(1), (2) and (6) of the Commissioners for Revenue and Customs Act 2005f1.

Annotations

Footnotes

f1

2005 c. 11; section 28 was amended by section 21(2) of, and paragraph 68(3) of Schedule 9 to, the Policing and Crime Act 2017 (c. 3) (“PCA 2017”).