Introductory text
Customs
Made 8th January 2024
Laid before Parliament 9th January 2024
Coming into force 31st January 2024
The Commissioners for His Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 42(1) of the Customs and Excise Management Act 1979f1.
Annotations
Footnotes
- f1
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1979 c. 2. Section 42 was amended by paragraph 36 of Schedule 7 to the Taxation (Cross-border Trade) Act 2018 (c. 22); there are other amendments which are not relevant to these Regulations.