Introductory text
Exiting The European Union
Customs
Made 29th November 2018
Laid before the House of Commons 30th November 2018
Coming into force in accordance with regulation 1(2)
The Commissioners for Her Majesty's Revenue and Customs make these Regulations exercising their powers in sections 20(1A)(b) and 25(1A)(b) of the Customs and Excise Management Act 1979 M1, and section 52(2) and (5) of the Taxation (Cross-border Trade) Act 2018 M2.
They consider that regulation 2 would facilitate the administration, collection or enforcement of any duty of customs.
They consider regulations 1(2) and 3 appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union.
Annotations
Marginal citations
- M1
1979 c. 2; section 1(1) of which so defines “the Commissioners”, a substitution made by the Commissioners for Revenue and Customs Act 2005 (c. 11), Schedule 4, paragraphs 20 and 22(b). Sections 20 and 25 were substituted by S.I. 1991/2724 and amended by S.I. 1992/3095, 1993/3014 and 2011/1043, and by the Taxation (Cross-border Trade) Act 2018 (c. 22) Schedule 7, paragraphs 3, 9 and 16.
- M2
2018 c. 22, for which purpose “relevant subordinate legislation” is as described in section 52(1).