Statutory Instruments
Exiting The European Union
Customs
Made
7th March 2019
Laid before the House of Commons
8th March 2019
Coming into force in accordance with regulation 1(2) and (3)
The Treasury make these Regulations exercising their powers in sections 24(3), 26(1), 26(5A) and 41(1) of the Finance Act 2003 M1 and sections 19, 21(2), 21(7), 22, 23(3), 23(6), 31(6), 31(7), 32(7), 32(8), 32(10), 32(13), 33(4), 33(5), 33(8), 34(3), 34(5), 35(2) to (4), 36(5), 36(8) and (9), 51(1), 51(3), 52(2), 52(5), 52(6), 56(1) and (3), Schedule 1 paragraphs 1(7), 2(2), 3(1), 3(5), 6(1) and (2), 9 and 19(2), Schedule 2 paragraphs 1, 2(1) and (3), 5, 6, 7, 10, 12, 13, 14, 15, 19(2), 21(1) and 23, Schedule 6 paragraphs 3(1)(a), 5, 6 and 10, and Schedule 7 paragraph 1(3)(c) of the Taxation (Cross-border Trade) Act 2018 M2.
The Treasury consider regulation 1(3) appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU.
Marginal Citations
M12003 c. 14. Section 26 is amended by the Taxation (Cross-border Trade) Act 2018, Schedule 7, paragraph 150, Schedule 8, paragraph 110, and by S.I. 2011/1043, 2018/461. There are amendments to section 24(3), but not relevant to “prescribed”.
M22018 c. 22. The Treasury is “the appropriate Minister” under sections 51(4)(b) and 56(5)(b).