2018 No. 1264
Exiting The European Union
Customs
The Wharves and Temporary Storage Facilities (Approval Condition and Transitional Provision) (EU Exit) Regulations 2018
Made
Laid before the House of Commons
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
M2
2018 c. 22, for which purpose “relevant subordinate legislation” is as described in section 52(1).
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.