Regulations made by the Treasury, laid before the House of Commons under section 51(5) of the Taxation (Cross-border Trade) Act 2018, for approval by resolution of that House within 28 days beginning with the day the instrument is made, subject to extension for periods of dissolution or prorogation of Parliament or for periods of adjournment of the House of Commons for more than four days.
Statutory Instruments
Exiting The European Union
Customs
Made
at 11.30 a.m. on 7th February 2022
Laid before the House of Commons
at 4.00 p.m. on 7th February 2022
Coming into force
28th February 2022
The Treasury make the following Regulations in exercise of the powers conferred by section 51(1)(b) and (c) and (3) of the Taxation (Cross-border Trade) Act 2018(1).
2018 c. 22. Relevant amendments made by Taxation (Post-transition Period) Act 2020 (c. 26). The Treasury is the appropriate Minister for the purposes of section 51(1) by virtue of section 51(4)(b).