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2. In regulation 32(2) (authorised uses) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018(1), for “version 2.10” dated 3rd July 2023” substitute “version 2.11”, dated 7th November 2023(2)”.
S.I. 2018/1249, amended by S.I. 2023/774; there are other amending instruments but none is relevant.
The document entitled “Authorised Use: Eligible Goods and Authorised Uses, version 2.11”, dated 7th November 2023 is available electronically from https://www.gov.uk/government/publications/authorised-use-eligible-goods-and-authorised-uses. Hard copies are held and available to view free of charge at HMRC, 100 Parliament Street, London SW1A 2BQ. By virtue of section 32A of the Taxation (Cross-border Trade) Act 2018 (“the Act”) (as inserted by section 75 of the Finance Act 2022 (c. 3)), where regulations made under any of sections 8 to 19 of the Act make provision by reference to a document, this is a reference to the document as modified from time to time, or as replaced, by notice by the appropriate authority.
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