- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). Dim ond ar ei ffurf wreiddiol y mae’r eitem hon o ddeddfwriaeth ar gael ar hyn o bryd.
This Statutory Instrument has been made partly in consequence of defects in amendments made to S.I. 2018/1248 by S.I. 2023/569 and is being issued free of charge to all known recipients of that Statutory Instrument.
Statutory Instruments
Customs
Made
10th November 2023
Laid before the House of Commons
13th November 2023
Coming into force
4th December 2023
The Commissioners for His Majesty’s Revenue and Customs make regulations 1 to 4 and 6 of these Regulations in exercise of the powers conferred by section 20B(2) of the Customs and Excise Management Act 1979(1), and sections 32(7) and (8), 33(4) and 35(2) and (3) of, and paragraphs 1(7) and (8), 3(1), (5) and (6) and 9(1) and (2) of Schedule 1 and paragraph 10 of Schedule 6 to, the Taxation (Cross-border Trade) Act 2018(2).
The Commissioners for His Majesty’s Revenue and Customs consider that it would facilitate the administration, collection or enforcement of any duty of customs to make regulations 2 and 3 of these Regulations.
The Treasury make regulations 1, 5 and 7 of these Regulations in exercise of the powers conferred by section 26(1) of the Finance Act 2003(3) and sections 19 and 32(7) and (8) of the Taxation (Cross-border Trade) Act 2018.
1979 c. 2 (“the Act”); section 20B of the Act was inserted by section 339 of the Finance (No. 2) Act 2023 (c. 30). Section 1(1) of the Act defines “the Commissioners” as the Commissioners for His Majesty’s Revenue and Customs.
2018 c. 22 (“the TCTA”); section 33(4) was amended by paragraphs 4(1) and (4) of Schedule 1 to the Taxation (Post-transition Period) Act 2020 (c. 26).
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
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Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys