Introductory text

CUSTOMS

TRADE

Made 30th August 2023

Laid before the House of Commons 4th September 2023

Coming into force 25th September 2023

The Secretary of State makes these Regulations in exercise of the powers conferred by sections 13 and 32(7) and (8) of, and paragraph 21(4)(e) of Schedule 4 to, the Taxation (Cross-border Trade) Act 2018^f1 and paragraph 16 of Schedule 19 to the Finance (No. 2) Act 2023^f2.

In accordance with section 32(12) of the Taxation (Cross-border Trade) Act 2018, the Secretary of State has consulted the Trade Remedies Authority^f3.

Annotations

Footnotes

f1: 2018 c. 22. Section 13 paragraph and 21(4)(e) of Schedule 4 were inserted by section 316 of, and Schedules 19 to, the Finance (No. 2)Act 2023 (c. 30).
f2: 2023 c. 30.
f3: The Trade Remedies Authority was established by the TradeAct 2021 (c. 10).