Statutory Instruments
Customs
Made
6th July 2023
Laid before the House of Commons
10th July 2023
Coming into force in accordance with regulation 1(2)
These Regulations are made by the Treasury in exercise of the powers conferred by sections 9(1), 11(1), (3) and (7), 19, 30B, 32(7), (8) and (13) and 40B of, and paragraph 13 and Schedule 2 to, the Taxation (Cross-border Trade) Act 2018(1) (“the Act”).
Further to section 9(3) of the Act, the Secretary of State recommends that these Regulations be made.
Further to section 11(7) of the Act, in considering what provision to include in regulations made under section 11(1) and (3) of the Act, the Treasury have had regard to a recommendation made to them by the Secretary of State.
Further to section 28 of the Act, the Treasury, in exercising the function of making the following Regulations and the Secretary of State, in making recommendations that they be made, have had regard to the international arrangements to which His Majesty’s government in the United Kingdom is a party that are relevant to the exercise of that function.
2018 c. 22. Any powers of HMRC Commissioners to make regulations under Part 1 of the Taxation (Cross-border Trade) Act 2018 (“the Act”) are exercisable concurrently by the Treasury by virtue of section 32(13) of the Act. Part 1 of the Act is amended by the Taxation (Post-transition Period) Act 2020 (c. 26) (“the 2020 Act”), section 2 and Schedule 1. Section 9 of the Act is modified by S.I. 2020/1439 and sections 9, 11 and 19 of the Act are modified by S.I. 2020/1457. Sections 30B and 40B of the Act were inserted by, respectively, sections 2 and 1 of the 2020 Act.