Introductory text

EXCISE

Approved by the House of Commons

Made 23rd March 2026

Laid before the House of Commons 25th March 2026

Coming into force 1st April 2026

The Commissioners for His Majesty’s Revenue and Customs^f1 make these Regulations in exercise of the powers conferred by section 45(1) and (2)(h) of the Taxation (Cross-border Trade) Act 2018^f2 and section 119(2)(e) of the Finance Act 2026^f3.

Annotations

Footnotes

f1: “Commissioners” is defined in section 140 of the Finance Act 2026 (c. 11) (the “2026 Act”) (interpretation). Section 45 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (the “2018 Act”) (general regulation making power for excise duty purposes etc) refers to “HMRC Commissioners”, which has the same meaning.
f2: 2018 c. 22.
f3: 2026 c. 11.