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The Customs (Transitional Arrangements) (EU Exit) Regulations 2020
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Statutory Instruments
2020 No. 1088
Exiting The European Union
Customs
The Customs (Transitional Arrangements) (EU Exit) Regulations 2020
Made
7th October 2020
Laid before the House of Commons
8th October 2020
Coming into force in accordance with regulation 1(2), (3) and (4)
The Treasury, in exercise of the powers conferred by sections 24(3) and 26(1) of the Finance Act 2003(1) and sections 23(7), 31(6) and (7), 32(8), 51 and 52(2) of, and paragraph 9 of Schedule 1 to, the Taxation (Cross-border Trade) Act 2018(2), make the following Regulations.
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 EU, that provisions of these Regulations come into force on such day as the Treasury may appoint by regulations under section 52 of that Act.
(1)
2003 c. 14. Section 24 is cited for the meaning of “prescribed”. Section 26 was amended by paragraph 150 of Schedule 7 to the Taxation (Cross-border Trade) Act 2018 (c. 22).
(2)
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