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

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.