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The Taxation (Cross-border Trade) (Miscellaneous Amendments) Regulations 2024
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Statutory Instruments
2024 No. 12
Customs And Excise
The Taxation (Cross-border Trade) (Miscellaneous Amendments) Regulations 2024
Made
8th January 2024
Laid before the House of Commons
9th January 2024
Coming into force
31st January 2024
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.
(1)
2018 c. 22 (“the TCTA”). Section 30C of the TCTA was inserted by section 2(4) of the Taxation (Post-transition Period) Act 2020 (c. 26) (“the TPPA”). Section 33 of the TCTA was amended by paragraph 4(5) and (6) of Schedule 1 to the TPPA. There are other amendments not relevant to these Regulations.
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