Lifecycle
Department
Made
22 May 2023
Enabling power
The Treasury make the following Regulations in exercise of the powers conferred by sections 22, 23(3) and (7), 32(7), (8), (10) and (13), 34(1), (3), (4), (5) and (6) and 35(2), (3) and (4) of, and paragraphs 1(7), 6(1) and (2) and 9(1) and (2) of Schedule 1 and paragraph 6(1) and (2) of Schedule 2 and paragraph 5 of Schedule 6 to, the Taxation (Cross-border Trade) Act 2018and section 26(1) and (3) of the Finance Act 2003.