The Customs (Northern Ireland: Repayment and Remission) (EU Exit) (Amendment) Regulations 2023
The Regulations are made by the Treasury primarily under the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”) as amended by the Taxation (Post-transition Period) Act 2020.
Lifecycle
Department
Made
08 Jun 2023
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In force
30 Jun 2023
Enabling power
The Treasury make the following Regulations in exercise of the powers conferred by sections 24(3) and 26(1) of the Finance Act 2003and sections 30B, 32(7) and (8), 40(6) and (7) and 40B of the Taxation (Cross-border Trade) Act 2018.
DocumentsOpen on legislation.gov.uk →