Introductory text
Customs And Excise
Made 8th January 2024
Laid before the House of Commons 9th January 2024
Coming into force 31st January 2024
The Treasury make regulations 1, 2, 3 and 5 in exercise of the powers conferred by sections 30C(5) to (7), 32(7), (8) and (13), 33(4A), (5) and (8) and 34(5) of, and paragraph 9(1) of Schedule 1 to, the Taxation (Cross-border Trade) Act 2018 (“the Act”)f1.
The Commissioners for Revenue and Customs make regulations 1 and 4 in exercise of the powers conferred by sections 45(1) and (2) and 48(10) and (11) of the Act.
Annotations
Footnotes
- f1
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2018 c. 22 (“the TCTA”). Section 30C of the TCTA was inserted by section 2(4) of the Taxation (Post-transition Period) Act 2020 (c. 26) (“the TPPA”). Section 33 of the TCTA was amended by paragraph 4(5) and (6) of Schedule 1 to the TPPA. There are other amendments not relevant to these Regulations.