- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made).
Statutory Instruments
Exiting The European Union
Customs
Made
6th March 2019
Laid before the House of Commons
7th March 2019
Coming into force in accordance with regulation 1(2)
The Treasury make the following Regulations in exercise of the powers conferred by sections 51(1) and (3) and 52(2) of the Taxation (Cross-border Trade) Act 2018(1) and section 26(1)(a) and (b) and (5A) of the Finance Act 2003(2).
In accordance with section 52(2) of the Taxation (Cross-border Trade) Act 2018, the Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union, that provisions of the following Regulations come into force on such day as the Treasury may by regulations under section 52 of that Act appoint.
2018 c. 22. Section 51(4)(b) defines the “appropriate Minister” as meaning the Treasury.
2003 c. 14. Section 26 was amended by paragraph 150 of Schedule 7 to the Taxation (Cross-border Trade) Act 2018 (c. 22).
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: