Introductory text
Customs And Excise
Value Added Tax
Disclosure Of Information
Made 8th June 2023
Laid before Parliament 9th June 2023
Coming into force 30th June 2023
The Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by section 8C(1) of the European Union (Withdrawal) Act 2018f1.
Annotations
Footnotes
- f1
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2018 c. 16. Section 20(1) provides that in the Act “Minister of the Crown” has the same meaning as in the Ministers of the Crown Act 1975 (c. 26) and also includes the Commissioners for His Majesty’s Revenue and Customs. Section 8C was inserted by section 21 of, and paragraph 38 of Schedule 5 to, the European Union (Withdrawal Agreement) Act 2020 (c. 1). Section 8C was also amended by section 55 of the United Kingdom Internal Market Act 2020 (c. 27).