Lifecycle
Department
Made
04 Nov 2025
Enabling power
the Act These Regulations are made by the Treasury in exercise of the powers conferred by sections 9(1), 17(6) and (7) and 32(7) and (8) of the Taxation (Cross-border Trade) Act 2018(“”). Further to sections 9(3) and 17(8) of the Act, the Secretary of State recommends that these Regulations be made. 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 about these Regulations, 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.