Information since 31 Jul 2024, 6:32 a.m.
| Secondary Legislation |
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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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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 |
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Customs (Tariff and Miscellaneous Amendments) (No. 3) 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: Tuesday 8th October - In Force: Not stated Found: sections 8, 9(1), 11(1), (3) and (7), 12(1), 17(6) and (7) and 32(7) and (8) of the Taxation (Cross-border Trade) Act |
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Iran (Sanctions) (Amendment) Regulations 2024 These Regulations are made under the Sanctions and Anti-Money Laundering Act 2018 (c. 13) to amend the Iran (Sanctions) Regulations 2023 (S.I. 2023/1314). These Regulations provide for new trade sanctions measures in relation to Iran. Foreign, Commonwealth & Development Office Parliamentary Status - Text of Legislation - Made affirmative Laid: Thursday 12th September - In Force: 13 Sep 2024 Found: including by any document published under regulations made under section 8(1) of the Taxation (Cross-border Trade) Act |
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Trade, Aircraft and Shipping Sanctions (Civil Enforcement) Regulations 2024 These Regulations are made in exercise of the power in section 1(1)(a) and (c), (2) and (3) of the Sanctions and Anti-Money Laundering Act 2018 (c. 13) (“the Act”). They supplement trade sanctions regulations, aircraft sanctions regulations and shipping sanctions regulations made under section 1 of the Act, for the purpose of enforcing prohibitions or requirements imposed by those regulations. Foreign, Commonwealth & Development Office Parliamentary Status - Text of Legislation - Made negative Laid: Thursday 12th September - In Force: 10 Oct 2024 Found: Courts Act 1980 (c. 43), Schedule 7, paragraph 177. (21)Section 154 is amended by the Taxation (Cross-border Trade) Act |
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Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024 These Regulations amend the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (“NIMMA”) for the purposes of the Windsor Framework in the EU withdrawal agreement (“Windsor Framework”). These Regulations amend NIMMA in order to comply with the UK’s obligations under the Windsor Framework in relation to Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (“the 2020 Excise Directive”), by correcting various transposition errors made by the Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64) (“the 2023 Regulations”). These Regulations also correct minor textual errors in NIMMA. Parliamentary Status - Text of Legislation - Made negative Laid: Tuesday 10th September - In Force: 1 Oct 2024 Found: exercise of the powers conferred by sections 45(1) and (2) and 48(10) and (11) of the Taxation (Cross-border Trade) Act |
| Non-Departmental Publications - Statistics |
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Sep. 12 2024
Trade Remedies Authority Source Page: Market distortions in major steel producing countries Document: (PDF) Statistics Found: Schedule 4 to the Taxation (Cross -border Trade) Act 2018 and the Trade Remedies (Dumping and Subsidisation |
| Non-Departmental Publications - Guidance and Regulation |
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Aug. 07 2024
HM Revenue & Customs Source Page: Motor and heating fuels general information and accounting for excise duty and VAT (Excise Notice 179) Document: Motor and heating fuels general information and accounting for excise duty and VAT (Excise Notice 179) (webpage) Guidance and Regulation Found: Primary legislation: Customs and Excise Management Act 1979 (referred to as CEMA) The Taxation (Cross Border Trade) Act |
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Aug. 01 2024
HM Revenue & Customs Source Page: Get an economic code to apply for inward processing Document: Get an economic code to apply for inward processing (webpage) Guidance and Regulation Found: you are processing goods into products benefitting from relief under section 19 of the Taxation (Cross-border Trade) Act |