Introductory text

Exiting The European Union

Excise

Made 9th December 2020

Laid before the House of Commons 10th December 2020

Coming into force in accordance with regulation 1

The Commissioners for Her Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by sections 45(1), (2)(h), 48(10), (11)(c) and (d) of the Taxation (Cross-border Trade) Act 2018^f1.