# Taxation (Cross-border Trade) Act 2018, Paragraph 12


(1) HMRC Commissioners may by regulations make provision imposing requirements on any person in relation to an inward processing procedure in the supplementary form in respect of goods declared for the procedure.
(2) The provision that may be made by the regulations includes provision that may be made by or under paragraph 9 or 10.

---
Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/2/paragraph/12 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-2/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.