The Treasury make regulations 1 to 8 and 10 to 19 in exercise of the powers conferred by sections 24(3) and 26(1) of the Finance Act 2003 M1 and sections 23(3) and (7), 32(7), (8), (10) and (13), 33(8), 34(5) and (6), 35(2) to (4), 36(8) and (9)(d), 51(1), 52(2) and (5) and 56(1) of, and paragraphs 1(7), 3(1) and (5), 6, 7(1) and 9(1) and (2) of Schedule 1, paragraphs 2(1) and (3), 6(1), 10, 12, 14, 15 and 16 of Schedule 2, paragraphs 3(1)(b), 5 and 6 of Schedule 6, and paragraph 1(3)(c) of Schedule 7 to, the Taxation (Cross-border Trade) Act 2018 M2.

The Commissioners for Her Majesty's Revenue and Customs make regulations 1(1), (2) and (3)(a) and 9 in exercise of the powers conferred by section 64(1A) of the Customs and Excise Management Act 1979 M3.

The Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU, to make provisions under section 52(5) of the Taxation (Cross-border Trade) Act 2018 in consequence of that Act.

In accordance with section 52(2) of the Taxation (Cross-border Trade) Act 2018, the Treasury and the Commissioners for Her Majesty's Revenue and Customs consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU, that provisions of these Regulations come into force on such day as the Treasury may appoint by regulations under section 52 of that Act.

Annotations:

Marginal Citations

2003 c. 14. Section 24 is cited for the meaning of “prescribed”. Section 26 was amended by paragraph 150 of Schedule 7 to the Taxation (Cross-border Trade) Act 2018 (c. 22).

2018 c. 22. The Treasury is the appropriate Minister for the purposes of sections 51(1) and 56(1) by virtue of section 51(4)(b) and section 56(5)(b) respectively.

1979 c. 2. Section 64 was amended by paragraphs 3 and 66 of Schedule 7 to the Taxation (Cross-border Trade) Act 2018 (c. 22), which inserted sub-section (1A).