2020 No. 1432

Exiting The European Union
Customs

The Customs (Tariff Quotas) (EU Exit) Regulations 2020

Made

Laid before the House of Commons

Coming into force in accordance with regulation 1

M1These Regulations are made by the Treasury, in exercise of the powers conferred by sections 11(1) and (3), 19(1), 31(6) and (7) and 32(7) and (8) of, and paragraph 13 of Schedule 2 to, the Taxation (Cross-border Trade) Act 2018 (“the Act”) and by the Secretary of State in exercise of the powers conferred by sections 11(3), (4) and (6) and 32(7) and (8) of that Act.

Further to section 28 of the Act, the Treasury in exercising the function of making the following Regulations has had regard to international arrangements to which Her Majesty's Government in the United Kingdom is a party that are relevant to the exercise of that function.

The Treasury and the Secretary of State both consider it appropriate, in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union, that the following Regulations come into force on such day as the Treasury may appoint by regulations under section 52 of the Act.

In accordance with section 11(7) of the Act, in considering what provision to include in regulations made under section 11(1) and (3) of the Act, the Treasury has had regard to recommendations made to them by the Secretary of State.C2C1

Annotations:
Marginal Citations
M1

2018 c. 22. Any power of HMRC Commissioners to make regulations under Part 1 of the Act is exercisable concurrently by the Treasury by virtue of section 32(13) of the Act.