Statutory Instruments
Exiting The European Union
Customs
Made
at 12.30 p.m. on 15th December 2020
Laid before the House of Commons
16th December 2020
Coming into force in accordance with regulation 1
The Treasury, in exercise of the powers conferred by sections 17(6)(b) to (d) and (7)(a), 32(7)(a) and (8)(a) and (b), 37(3)(b), 51(1)(b) and 52(5) of, and paragraph 1(3)(c) of Schedule 7 to, the Taxation (Cross-border Trade) Act 2018(1) (“the Act”), make the following Regulations.
In accordance with section 52(2) of the Act, the Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union, that the following Regulations come into force on such day as the Treasury may by regulations under section 52 of the Act appoint.
In accordance with section 17(8) of that Act, the following Regulations have been made on the recommendation of the Secretary of State.
2018 c. 22. See section 51(4) for the definition of “the appropriate minister” for the purposes of section 51(1).