Statutory Instruments
Customs
Made
25th July 2023
Coming into force
31st August 2023
The Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by section 8C(1)(b) and (c) of the European Union (Withdrawal) Act 2018(1) (“the Act”).
In accordance with paragraph 8F(1) of Schedule 7 to the Act, a draft of this instrument has been laid before, and approved by a resolution of, each House of Parliament.
2018 c. 16. Section 20(1) provides that in the Act “Minister of the Crown” has the same meaning as in the Ministers of the Crown Act 1975 (c. 26) and also includes the Commissioners for His Majesty’s Revenue and Customs. Section 8C and paragraph 8F of Schedule 7 were inserted, respectively, by sections 21 and 41(4) of, and paragraphs 38 and 51 of Schedule 5 to, the European Union (Withdrawal Agreement) Act 2020 (c. 1). Section 8C was also amended by section 55 of the United Kingdom Internal Market Act 2020 (c. 27).