The Commissioners for Her Majesty's Revenue and Customs, considering that it would facilitate the administration, collection and enforcement of import duty, make regulations 1 and 5 of these Regulations in exercise of the powers conferred by section 25(1A) of the Customs and Excise Management Act 1979 M1.

The Treasury make regulations 1 to 4 and 6 to 15 of these Regulations in exercise of the powers conferred by sections 32(7), (8) and (13), 34(5), 36(8), 51, 52 and 56(1) of, and paragraphs 2(2), 3(1) and (5) and 9(1) of Schedule 1, paragraphs 1, 5 and 6 of Schedule 2 and paragraphs 3(1)(b), 5 and 6 of Schedule 6 to, the Taxation (Cross-border Trade) Act 2018 M2.

In accordance with section 52(2) of the Taxation (Cross-border Trade) Act 2018, the Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union, that provisions of the following Regulations come into force on such day as the Treasury may by regulations under section 52 of that Act appoint.

Annotations:

Marginal Citations

1979 c. 2. Section 25 was substituted by S.I. 1991/2724 and subsection (1A) was inserted by paragraph 16 of Schedule 7 to the Taxation (Cross-border Trade) Act 2018 (c. 22).

2018 c. 22. The Treasury is the appropriate minister for the purposes of section 51(1) by virtue of subsection (4) of that section and for the purposes section 56(1) by virtue of subsection (5) of that section.