This
adran has no associated
Memorandwm Esboniadol
23. In regulation 32(4), for “Article 134 of Council Regulation (EU) No 952/2013 laying down the Union Customs Code” substitute “ the Taxation (Cross-border Trade) Act 2018 ”.
Commencement Information
I1Reg. 23 in force at 31.12.2020, see reg. 1(3)