Part 3 U.K. Taxes and duties on importation and exportation: penalties

Modifications etc. (not altering text)

C1 Pt. 3 modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 2018 c. 22, Sch. 7 para. 158(7) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 10(6) (with Sch. 2 para. 7(7)-(9); S.I. 2020/1642 reg. 9)

C2 Pt. 3 continued (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 3(1)(b); S.I. 2020/1643, reg. 2, Sch.

Miscellaneous and supplementary U.K.

41 Regulations and orders U.K.

(1) Any power conferred on the Treasury by this Part to make regulations or an order includes power—

(a) to make different provision for different cases, and

(b) to make incidental, consequential, supplemental or transitional provision or savings.

(2) Any power conferred on the Treasury by this Part to make regulations or an order shall be exercisable by statutory instrument.

(3) Any statutory instrument containing regulations under this Part shall be subject to annulment in pursuance of a resolution of the House of Commons.

Modifications etc. (not altering text)

C3 Ss. 29-41 applied (17.7.2014) by Finance Act 2014 (c. 26), s. 102(2)