Statutory Instruments
Exiting The European Union
Customs
Made
29th November 2018
Laid before the House of Commons
30th November 2018
Coming into force in accordance with regulation 1(2)
The Treasury make these Regulations exercising the powers in sections 32(7), 32(8), 32(13), 51(1), 51(3) and 52(2) of, and Schedule 2 paragraphs 5, 6, 7, 19(2) and 21(1) to, the Taxation (Cross-border Trade) Act 2018(1).
The Treasury consider them appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU.
2018 c. 22; the “appropriate Minister” for these purposes is the Treasury under section 51(4)(b).