Introductory text
United Kingdom
Customs
Made 22nd May 2023
Laid before the House of Commons 24th May 2023
Coming into force 19th June 2023
The Secretary of State makes these Regulations in exercise of the powers conferred by sections 10(1) to (3), and 32(7) and (8)(a) and (b) of, and paragraphs 2(1)(b) of Schedule 3 and 1(3)(c) of Schedule 7 to, the Taxation (Cross-border Trade) Act 2018f1 (“the Act”).
Further to section 28 of the Act, the Secretary of State in exercising the function of making these Regulations has had regard to international arrangements to which His Majesty’s government in the United Kingdom is a party that are relevant to the exercise of that function.
Annotations
Footnotes
- f1
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2018 c. 22. See section 10(4) of the Act for the definition of “arms and ammunition” and “suspension”.