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Statutory Instruments
Customs
Made
8th January 2024
Laid before Parliament
9th January 2024
Coming into force
31st January 2024
The Commissioners for His Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 42(1) of the Customs and Excise Management Act 1979(1).
1979 c. 2. Section 42 was amended by paragraph 36 of Schedule 7 to the Taxation (Cross-border Trade) Act 2018 (c. 22); there are other amendments which are not relevant to these Regulations.
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