The Customs (Northern Ireland: Repayment and Remission) (EU Exit) (Amendment) Regulations 2023 No. 618

Statutory Instruments

2023 No. 618

Exiting The European Union

Customs

The Customs (Northern Ireland: Repayment and Remission) (EU Exit) (Amendment) Regulations 2023

Made

8th June 2023

Laid before the House of Commons

9th June 2023

Coming into force

30th June 2023

The Treasury make the following Regulations in exercise of the powers conferred by sections 24(3) and 26(1) of the Finance Act 2003(1) and sections 30B, 32(7) and (8), 40(6) and (7) and 40B of the Taxation (Cross-border Trade) Act 2018(2).

(1)

2003 c. 14. Section 24 is cited for the meaning of “prescribed”. Section 26 was relevantly amended by paragraph 150 of Schedule 7 to the Taxation (Cross-border Trade) Act 2018 (c. 22).

(2)

2018 c. 22. Sections 30A to 30C and 40A and 40B were inserted by sections 1 and 2 of the Taxation (Post-transition Period) Act 2020 (c. 26).