Section 28 Requirement to have regard to international obligationsI1I2
In exercising any function under any provision made by or under this Part—
the Treasury,
the Secretary of State,
HMRC,
the TRA, and
any other public body,
must have regard to international arrangements to which Her Majesty's government in the United Kingdom is a party that are relevant to the exercise of the function.
This section is not to be read as affecting the circumstances in which any obligation to have regard to such matters would otherwise have arisen.
Annotations
Commencement
- I1
S. 28 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
- I2
S. 28 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)
Notes on Part 1
Modifications
- C1
Pt. 1 applied (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 1994 c. 23, Sch. 9ZB para. 1(3)(4) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)); S.I. 2020/1642, reg. 9)
- C2
Pt. 1 applied (31.12.2020) by The Customs Transit Procedures (EU Exit) Regulations 2018 (S.I. 2018/1258), art. 1(2), Sch. 2 para. 25(2); S.I. 2020/1643, reg. 2, Sch.
- C3
Pt. 1 modified (19.6.2023) by The Customs (Origin of Chargeable Goods: Developing Countries Trading Scheme) Regulations 2023 (S.I. 2023/557), regs. 1(1), 7 (with reg. 1(3))
- C4
Pt. 1 applied (31.1.2024) by S.I. 2020/1605, reg. 25A (as inserted by The Taxation (Cross-border Trade) (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/12), regs. 1(2), 3(3))