Information since 9 Nov 2024, 11:56 a.m.
| Secondary Legislation |
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Taxes and Duties, etc (Interest Rate) (Amendment) Regulations 2025 These Regulations make provision concerning the rate of interest applying to certain amounts payable to the Commissioners for His Majesty’s Revenue and Customs (“HMRC”). HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Wednesday 26th March - In Force: 6 Apr 2025 Found: 2009(3) and section 32(13) of, and paragraph 5(1), (2)(d) and (3) of Schedule 6 to, the Taxation (Cross-border Trade) Act |
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Certification of Fuels and Fireplaces (Charges) (England) Regulations 2025 These Regulations extend to England and Wales but apply in relation to smoke control measures as they affect England only. Department for Environment, Food and Rural Affairs Parliamentary Status - Text of Legislation - Made negative Laid: Monday 10th March - In Force: 1 Apr 2025 Found: Value Added Tax Act 1994 was substituted by paragraph 79(2)(d) of Schedule 8 to the Taxation (Cross-border Trade) Act |
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Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2024 These Regulations are made under the Taxation (Cross-border Trade) Act 2018 (c. 22). HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Monday 9th December - In Force: Not stated Found: and (3), 17(6) and (7), 19, 32(7) and (8) of, and paragraph 13 of Schedule 2 to, the Taxation (Cross-border Trade) Act |
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Customs (Miscellaneous Amendments) (No. 3) Regulations 2024 These Regulations make miscellaneous amendments to customs secondary legislation made under powers contained in the Taxation (Cross-border Trade) Act 2018 (c. 22) (“TCTA”). HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Tuesday 3rd December - In Force: 24 Dec 2024 Found: and (4), 32(8) and (13) and 40B(2) and (3) of, and paragraph 10 of Schedule 6 to, the Taxation (Cross-border Trade) Act |
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Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024 These Regulations make various amendments relating to excise duty. Parliamentary Status - Text of Legislation - Made negative Laid: Monday 2nd December - In Force: Not stated Found: section 1 of the Finance (No. 2) Act 1992(3); (d)sections 45 and 48(10) and (11) of the Taxation (Cross-border Trade) Act |
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Alcoholic Products (Excise Duty) (Amendment) Regulations 2024 These Regulations make amendments to the Alcoholic Products (Excise Duty) Regulations 2023 (“AP(ED)R 2023”) to provide for a single excise duty system for alcoholic products generally, consolidating and replacing the various systems used for individual alcoholic products. Parliamentary Status - Text of Legislation - Made negative Laid: Tuesday 19th November - In Force: 1 Feb 2025 Found: Excise Management Act 1979 (c. 2), as amended by paragraph 4(2)(d) of Schedule 7 to the Taxation (Cross-border Trade) Act |
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Value Added Tax (Refund of Tax to the East Midlands Combined County Authority) Order 2024 This Order specifies the East Midlands Combined County Authority for the purposes of section 33 of the Value Added Tax Act 1994 (c. 23). The effect of this Order is that the East Midlands Combined County Authority is able to claim refunds of value added tax charged on supplies to it, or on importations by it, where those supplies or importations are not for the purpose of any business carried on by it. HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Tuesday 12th November - In Force: 3 Dec 2024 Found: 1)1994 c. 23; section 33 was relevantly amended by paragraph 31 of Schedule 8 to the Taxation (Cross-border Trade) Act |
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Value Added Tax (Refund of Tax to the Health Services Safety Investigations Body) Order 2024 This Order, which comes into force on 3rd December 2024, specifies the Health Services Safety Investigations Body (“the HSSIB”) as a person for the purposes of section 33E of the Value Added Tax Act 1994. The effect of this Order is that the HSSIB is able to claim refunds of value added tax in accordance with section 33E of that Act. HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Tuesday 12th November - In Force: 3 Dec 2024 Found: 122 of the Finance Act 2016 (c. 24) and amended by paragraph 35 of Schedule 8 to the Taxation (Cross-border Trade) Act |
| Non-Departmental Publications - Guidance and Regulation |
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Dec. 19 2024
Department for Levelling Up, Housing and Communities Source Page: Freeports Document: HMRC Freeports induction pack (PDF) Guidance and Regulation Found: Customs, Excise and Value Added Tax) Regulations 2021 (legislation.gov.uk) • Taxation (Cross-border Trade) Act |
| Deposited Papers |
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Thursday 20th March 2025
Source Page: Accounting Officer Assessment Summary: HMRC Single Customs Platform (SCP) Programme. 3p. Document: Single_Customs_Platform_Programme_AOA-Summary.pdf (PDF) Found: V8.0 OFFICIAL OFFICIAL OFFICIAL Regularity Under UK legislation, including the Taxation (Cross-Border Trade) Act |