Statutory Instruments
Taxes
Made
26th April 2023
Laid before the House of Commons
28th April 2023
Coming into force
1st June 2023
The Treasury make these Regulations in exercise of the powers conferred by paragraphs 3(1)(a) and 56(2) of Schedule 17 to the Finance (No. 2) Act 2017(1).
2017 c. 32. Schedule 17 was amended by paragraph 131 of Schedule 8 to the Taxation (Cross-border Trade) Act 2018 (c. 22) and paragraph 7 of Schedule 15 and paragraphs 19 to 41 of Schedule 31 to the Finance Act 2021 (c. 26).