2024 No. 12

Customs And Excise

The Taxation (Cross-border Trade) (Miscellaneous Amendments) Regulations 2024

Made

Laid before the House of Commons

Coming into force

The Treasury make regulations 1, 2, 3 and 5 in exercise of the powers conferred by sections 30C(5) to (7), 32(7), (8) and (13), 33(4A), (5) and (8) and 34(5) of, and paragraph 9(1) of Schedule 1 to, the Taxation (Cross-border Trade) Act 2018 (“the Act”)1.

The Commissioners for Revenue and Customs make regulations 1 and 4 in exercise of the powers conferred by sections 45(1) and (2) and 48(10) and (11) of the Act.