PART 1

Import duty

Supplementary

Requirement to have regard to international obligations
28
1
In exercising any function under any provision made by or under this Part—
a
the Treasury,
b
the Secretary of State,
c
HMRC,
d
the TRA, and
e
any other public body,
must have regard to international arrangements to which Her Majesty’s government in the United Kingdom is a party that are relevant to the exercise of the function.
2
This section is not to be read as affecting the circumstances in which any obligation to have regard to such matters would otherwise have arisen.