Statutory Instruments
2020 No. 1552
Exiting The European Union
Customs
The Customs (Amendment) (EU Exit) Regulations 2020
Made
at 11.35 a.m. on 16th December 2020
Laid before the House of Commons
at 4.15 p.m. on 16th December 2020
Coming into force in accordance with regulation 1
The Treasury, in exercise of the powers conferred by sections 24(3), 26(1) and 41(1) of the Finance Act 2003 M1 and sections 21(7), 31(6) and (7), 32(7), (8), (10) and (13), 34(5), 35 and 52(2) of, and paragraphs 1(7), 2(2), 3(1) and (5), 9 and 19(2) of Schedule 1 and paragraphs 3(1) and 5(1) of Schedule 6 to, the Taxation (Cross-border Trade) Act 2018 M2, make these 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.
Marginal Citations
M12003 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).