The Treasury, in exercise of the powers conferred by sections 31(6) and (7), 32(7), (8) and (13) and 52(2) of, and paragraphs 1(7) and 9(1) of Schedule 1, and paragraphs 3(1)(b) and 5 of Schedule 6 to, the Taxation (Cross-border Trade) Act 2018 M1, make regulations 1 to 5 and 7 to 11.

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 6 in exercise of the powers conferred by section 25(1A)(a) and (b) of the Customs and Excise Management Act 1979 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 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.

Annotations:

Marginal Citations

2018 c. 22.

1979 c. 2. Section 25 was amended by paragraphs 3 and 16 of Schedule 7 to the Taxation (Cross-border) Trade Act 2018 (c. 22).