{
  "url": "https://openlegislation.uk/taxation-cross-border-trade-miscellaneous-amendments-regulations-2024/introduction",
  "json_url": "https://openlegislation.uk/taxation-cross-border-trade-miscellaneous-amendments-regulations-2024/introduction.json",
  "legislation": "uksi/2024/12",
  "legislation_title": "The Taxation (Cross-border Trade) (Miscellaneous Amendments) Regulations 2024",
  "legislation_url": "https://openlegislation.uk/taxation-cross-border-trade-miscellaneous-amendments-regulations-2024",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Customs And Excise\nMade 8th January 2024\nLaid before the House of Commons 9th January 2024\nComing into force 31st January 2024\nThe 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”).\nThe 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2024/12/introduction",
    "retrieved_at": "2026-10-28T21:36:18.286272+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}