This Statutory Instrument has been made in consequence of a defect in SI 2018/299 and is being issued free of charge to all known recipients of that Statutory Instrument.
Statutory Instruments
Customs
Value Added Tax
Made
7th March 2018
Laid before the House of Commons
8th March 2018
Coming into force in accordance with regulation 1
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 49(3), 51, 55 and 57 of the Finance (No. 2) Act 2017(1):