Correction Slip 1
These Regulations are made under the Taxation (Cross-border Trade) Act 2018 (c. 22).
Lifecycle
Department
Made
22 Dec 2023
—
In force
01 Jan 2024
Enabling power
Further to section 28 of the Act, the Treasury, in exercising the function of making these 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 those functions.
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