Information since 24 Jan 2026, 2:18 p.m.
| Select Committee Documents |
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Tuesday 9th June 2026
Written Evidence - Centre of European Law, King's College London EUT0058 - UK trade with the EU UK trade with the EU - Business and Trade Committee Found: as appears to be under consideration by DBT.35 Although the UK can already use the Taxation (Cross-border Trade) Act |
| Secondary Legislation |
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Customs (Miscellaneous Amendments) Regulations 2026 These Regulations make various amendments to existing customs Regulations. Parliamentary Status - Text of Legislation - Made negative Laid: Tuesday 9th June - In Force: 30 Jun 2026 Found: of Schedule 2 and paragraphs 3(1)(b) and 5(1), (2)(d) and (3) of Schedule 6 to, the Taxation (Cross-border Trade) Act |
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Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2026 Regulation 2 amends the Customs Tariff (Establishment) (EU Exit) Regulations 2020 (S.I. 2020/1430) to refer to a revised “Tariff of the United Kingdom” document. This changes the standard rate of import duty for specified steel products to 50%. It also introduces a new Excepted Goods Table in Annex III in Part Three of that document that specifies goods (“excepted goods”) for which, in specified cases, the standard rate of import duty applies instead of the rate of import duty for the time being applicable by virtue of provision made under either section 9 or 10 of the Taxation (Cross-border Trade) Act 2018 (c. 18). HM Treasury Parliamentary Status - Text of Legislation - Made affirmative Laid: Monday 1st June - In Force: 1 Jul 2026 Found: Regulations made by the Treasury, laid before the House of Commons under section 32(2) of the Taxation (Cross-border Trade) Act |
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Customs (Tariff and Miscellaneous Amendments) (No. 3) Regulations 2026 Regulation 2 amends the definition of “the authorised use document” in regulation 32(2) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249) to refer to a new version of that document. The new version of this document introduces the Authorised Use procedure for frozen bovine, subject to a tariff quota. HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Tuesday 19th May - In Force: Not stated Found: 12(1), 17(6) and (7), 19, and 32(7) and (8), and paragraph 13 of Schedule 2 to, the Taxation (Cross-border Trade) Act |
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Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2026 These Regulations amend the Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605) (“the 2020 Regulations”), in particular, Chapter 5 (reliefs and repayment) and Chapter 6 (repayment or remission of duty on production of evidence) of Part 2 (importation of goods and goods potentially for export) of the 2020 Regulations. HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Thursday 16th April - In Force: 25 May 2026 Found: (7) and (8)(a), (b) and (c), 40(7)(a), (b) and (c) and 40B(2), (3)(b) and (5) of the Taxation (Cross-border Trade) Act |
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Customs (Northern Ireland) (EU Exit) (Amendment) (No. 2) Regulations 2026 These Regulations amend the Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2026 (S.I. 2026/393) to change the coming into force date of those Regulations from 20th April 2026 to 25th May 2026. HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Thursday 16th April - In Force: 19 Apr 2026 Found: (7) and (8)(a), (b) and (c), 40(7)(a), (b) and (c) and 40B(2), (3)(b) and (5) of the Taxation (Cross-border Trade) Act |
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Vaping Duty Stamps (Requirements, Reviews and Appeals) Regulations 2026 These Regulations make provision in relation to a new excise duty for vaping products. They are intended to be read in conjunction with the Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026 (S.I. 2026/331). Parliamentary Status - Text of Legislation - Made affirmative Laid: Wednesday 25th March - In Force: 1 Apr 2026 Found: these Regulations in exercise of the powers conferred by section 45(1) and (2)(h) of the Taxation (Cross-border Trade) Act |
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Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026 These Regulations make provision in relation to a new excise duty for vaping products. They are intended to be read in conjunction with the Vaping Duty Stamps (Requirements, Reviews and Appeals) Regulations 2026 (S.I. 2026/338). Parliamentary Status - Text of Legislation - Made negative Laid: Wednesday 25th March - In Force: Not stated Found: 45(1), (2)(a), (b), (c), (d), (f), (g), (h), (i) and (j) and 48(10) and (11) of the Taxation (Cross-border Trade) Act |
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Value Added Tax (Refund of Tax to Great British Nuclear) Order 2026 This Order, which comes into force on 8th April 2026, provides that a company designated by the Secretary of State as Great British Nuclear is a specified person for the purposes of section 33E of the Value Added Tax Act 1994 (c. 23). HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Wednesday 18th March - In Force: 8 Apr 2026 Found: 122 of the Finance Act 2016 (c. 24) and amended by paragraph 35 of Schedule 8 of the Taxation (Cross-border Trade) Act |
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Customs (Tariff and Miscellaneous Amendments) (No. 2) Regulations 2026 Regulation 2 amends the definition of “the authorised use document” in regulation 32(2) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249) to refer to a new version of that document. The new version of this document makes amendments to align with EU commodity code updates. It will also introduce authorised use measures to reduce import duty on goods that will be used to manufacture offshore wind turbines, including cables that link the wind farm to the mainland substations and auxiliary and low-voltage systems for incorporation in onshore substations and offshore substations used in offshore wind energy production. HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Tuesday 10th March - In Force: Not stated Found: (1), 17(6) and (7), 19, and 32(7) and (8) of, and paragraph 13 of Schedule 2 to, the Taxation (Cross-border Trade) Act |
| Department Publications - News and Communications |
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Tuesday 2nd June 2026
Department for Business and Trade Source Page: UK's steel trade measure from 1 July 2026 Document: UK's steel trade measure from 1 July 2026 (webpage) Found: This measure will be implemented using powers in the Taxation (Cross Border Trade) Act 2018, as amended |
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Tuesday 2nd June 2026
Department for Business and Trade Source Page: UK's steel trade measure from 1 July 2026 Document: UK's steel trade measure from 1 July 2026 (webpage) Found: This measure will be implemented using powers in the Taxation (Cross Border Trade) Act 2018, as amended |
| Department Publications - Consultations |
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Thursday 9th April 2026
Department for Business and Trade Source Page: Call for input on potential powers to protect the UK from adverse economic pressure Document: (PDF) Found: 2002, the Nationa l Security and Investment Act 2021, the Procurement Act 2023, the Taxation (Cross -border Trade) Act |
| Non-Departmental Publications - Guidance and Regulation |
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Jun. 02 2026
HM Revenue & Customs Source Page: Reference Document for The Customs Tariff (Establishment) (EU Exit) Regulations 2020 Document: Reference Document for The Customs Tariff (Establishment) (EU Exit) Regulations 2020 (webpage) Guidance and Regulation Found: In setting these tariff rates, and as per section 8(5) of the Taxation (Cross-border Trade) Act 2018, |
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Jun. 02 2026
HM Revenue & Customs Source Page: Reference Document for The Customs Tariff (Establishment) (EU Exit) Regulations 2020 Document: (webpage) Guidance and Regulation Found: (EU Exit) Regulations 2020 (“the 2020 Regulations”) and made under section 8 of the Taxation (Cross-border Trade) Act |
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Jun. 02 2026
HM Revenue & Customs Source Page: Reference Document for The Customs Tariff (Establishment) (EU Exit) Regulations 2020 Document: (webpage) Guidance and Regulation Found: (EU Exit) Regulations 2020 (“the 2020 Regulations”) and made under section 8 of the Taxation (Cross-border Trade) Act |
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May. 20 2026
HM Revenue & Customs Source Page: Reference Documents for The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 Document: (webpage) Guidance and Regulation Found: be subject to an additional amount of import duty under section 13, 14 or 15 of the Taxation (Cross-border Trade) Act |
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May. 20 2026
HM Revenue & Customs Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 Document: (webpage) Guidance and Regulation Found: classified differently under HS 2012 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act |
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May. 20 2026
HM Revenue & Customs Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 Document: (webpage) Guidance and Regulation Found: classified differently under HS 2002 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act |
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May. 20 2026
HM Revenue & Customs Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 Document: (webpage) Guidance and Regulation Found: classified differently under HS 2022 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act |
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May. 20 2026
HM Revenue & Customs Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 Document: (webpage) Guidance and Regulation Found: classified differently under HS 2002 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act |
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May. 20 2026
HM Revenue & Customs Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 Document: (webpage) Guidance and Regulation Found: classified differently under HS 2022 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act |
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May. 20 2026
HM Revenue & Customs Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 Document: (webpage) Guidance and Regulation Found: goods classification table" means the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act |
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May. 20 2026
HM Revenue & Customs Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 Document: (webpage) Guidance and Regulation Found: classified differently under HS 2007 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act |
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May. 20 2026
HM Revenue & Customs Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 Document: (webpage) Guidance and Regulation Found: classified differently under HS 2007 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act |
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May. 20 2026
HM Revenue & Customs Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 Document: (webpage) Guidance and Regulation Found: classified differently under HS 2002 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act |
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May. 20 2026
HM Revenue & Customs Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 Document: (webpage) Guidance and Regulation Found: classified differently under HS 2002 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act |
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May. 20 2026
HM Revenue & Customs Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 Document: (webpage) Guidance and Regulation Found: classified differently under HS 2007 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act |
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May. 20 2026
HM Revenue & Customs Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 Document: (webpage) Guidance and Regulation Found: classified differently under HS 2017 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act |
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May. 20 2026
HM Revenue & Customs Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 Document: (webpage) Guidance and Regulation Found: classified differently under HS 2007 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act |
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May. 20 2026
HM Revenue & Customs Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 Document: (webpage) Guidance and Regulation Found: classified differently under HS 2017 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act |
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May. 20 2026
HM Revenue & Customs Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 Document: (webpage) Guidance and Regulation Found: classified differently under HS 1996 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act |
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May. 20 2026
HM Revenue & Customs Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 Document: (webpage) Guidance and Regulation Found: classified differently under HS 2007 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act |
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May. 20 2026
HM Revenue & Customs Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 Document: (webpage) Guidance and Regulation Found: classified differently under HS 2007 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act |
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May. 20 2026
HM Revenue & Customs Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 Document: (webpage) Guidance and Regulation Found: classified differently under HS 2017 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act |
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May. 20 2026
HM Revenue & Customs Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 Document: (webpage) Guidance and Regulation Found: classified differently under HS 2017 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act |
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May. 20 2026
HM Revenue & Customs Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 Document: (webpage) Guidance and Regulation Found: classified differently under HS 1996 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act |
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May. 20 2026
HM Revenue & Customs Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 Document: (webpage) Guidance and Regulation Found: completed: in the UK, by an exporter in accordance with requirements pursuant to the Taxation (Cross-border Trade) Act |
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May. 20 2026
HM Revenue & Customs Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 Document: (webpage) Guidance and Regulation Found: classified differently under HS 2007 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act |
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May. 20 2026
HM Revenue & Customs Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 Document: (webpage) Guidance and Regulation Found: classified differently under HS 2017 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act |
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May. 20 2026
HM Revenue & Customs Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 Document: (webpage) Guidance and Regulation Found: classified differently under HS 2007 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act |
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May. 20 2026
HM Revenue & Customs Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 Document: (webpage) Guidance and Regulation Found: classified differently under HS 2007 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act |
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May. 20 2026
HM Revenue & Customs Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 Document: (webpage) Guidance and Regulation Found: Annex are the codes as defined in the UK’s regulations to be made under Section 8 of the Taxation (Cross-border Trade) Act |
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May. 20 2026
HM Revenue & Customs Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 Document: (webpage) Guidance and Regulation Found: classified differently under HS 1996 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act |
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May. 20 2026
HM Revenue & Customs Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 Document: (webpage) Guidance and Regulation Found: classified differently under HS 2007 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act |
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May. 20 2026
HM Revenue & Customs Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 Document: (webpage) Guidance and Regulation Found: classified differently under HS 2007 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act |
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May. 20 2026
HM Revenue & Customs Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 Document: (webpage) Guidance and Regulation Found: classified differently under HS 2007 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act |
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May. 20 2026
HM Revenue & Customs Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 Document: (webpage) Guidance and Regulation Found: classified differently under HS 2012 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act |
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May. 20 2026
HM Revenue & Customs Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 Document: (webpage) Guidance and Regulation Found: classified differently under HS 2007 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act |
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May. 20 2026
HM Revenue & Customs Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 Document: (webpage) Guidance and Regulation Found: classified differently under HS 2007 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act |
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May. 20 2026
HM Revenue & Customs Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 Document: (webpage) Guidance and Regulation Found: classified differently under HS 2007 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act |
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May. 20 2026
HM Revenue & Customs Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 Document: (webpage) Guidance and Regulation Found: Goods Classification Table’ means the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act |
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May. 20 2026
HM Revenue & Customs Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 Document: (webpage) Guidance and Regulation Found: classified differently under HS 2002 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act |
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May. 20 2026
HM Revenue & Customs Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 Document: (webpage) Guidance and Regulation Found: classified differently under HS 2017 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act |
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May. 20 2026
HM Revenue & Customs Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 Document: (webpage) Guidance and Regulation Found: classified differently under HS 2007 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act |
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May. 20 2026
HM Revenue & Customs Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 Document: (webpage) Guidance and Regulation Found: classified differently under HS 2002 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act |
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May. 20 2026
HM Revenue & Customs Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 Document: (webpage) Guidance and Regulation Found: classified differently under HS 2017 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act |
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May. 20 2026
HM Revenue & Customs Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 Document: (webpage) Guidance and Regulation Found: classified differently under HS 2007 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act |
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May. 20 2026
HM Revenue & Customs Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 Document: (webpage) Guidance and Regulation Found: classified differently under HS 2012 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act |
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May. 20 2026
HM Revenue & Customs Source Page: UK Trade Tariff: duty suspensions and tariff quotas Document: suspension guidance pack (PDF) Guidance and Regulation Found: Taxation (Cross-border Trade) Act 2018 (TCTA) – the TCTA allows the government to impose and regulate |
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May. 20 2026
HM Revenue & Customs Source Page: UK Trade Tariff: duty suspensions and tariff quotas Document: consideration of raw cane sugar and fish ATQ volumes in 2021 (webpage) Guidance and Regulation Found: The government also considered our international obligations under section 28 of the Taxation (Cross-border Trade) Act |
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Jun. 02 2025
Trade Remedies Authority Source Page: Scheme of Delegation by the TRA Board Document: (PDF) Guidance and Regulation Found: by Schedule 4 (dumping and foreign subsidies causing injury to UK industry) of the Taxation (Cross-border Trade) Act |
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May. 09 2024
Trade Remedies Authority Source Page: The UK trade remedies system – practical guides for small and medium-sized businesses (SMEs) Document: (PDF) Guidance and Regulation Found: Primary legislation regarding how we run investigations is contained in the Taxation (Cross- border Trade) Act |
| Non-Departmental Publications - News and Communications |
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Mar. 30 2026
Trade Remedies Authority Source Page: TRA initiates first absorption review Document: TRA initiates first absorption review (webpage) News and Communications Found: The UK trade remedies regime is set by the Taxation (Cross-Border Trade) Act 2018 and the Trade Act 2021 |
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Mar. 26 2026
Upper Tribunal (Tax and Chancery Chamber) Source Page: [2026] UKUT 00134 (TCC)THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS V O’NEILL WETSUITS LIMITED Document: O’Neill Wetsuits - Final Decision (PDF) News and Communications Found: Section 8 Taxation (Cross -Border Trade) Act 2018 requires HM Treasury to make regulations establishing |
| Deposited Papers |
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Thursday 16th April 2026
Department for Business and Trade Source Page: I. Call for input on potential powers to protect the UK from adverse economic pressure. 13p. II. Letter dated 09/04/2026 from Chris Bryant MP to Liam Byrne MP regarding the launch of a call for input on potential new powers to protect the UK from acts of adverse economic pressure. 2p. Document: Potential_Powers_to_Protect_the_UK_from_Adverse_Economic_Pressure.pdf (PDF) Found: 2002, the Nationa l Security and Investment Act 2021, the Procurement Act 2023, the Taxation (Cross -border Trade) Act |
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Wednesday 28th January 2026
Source Page: Letter dated 23/01/2026 from Dan Tomlinson MP to Carolyn Harris MP and others regarding the powers contained in the Finance Bill 2025-26. 25p. Document: 26.01.22_Delegated_Powers_Letter_FB25-26.pdf (PDF) Found: Finance Act ITEPA 2003 – Income Tax (Earnings and Pensions) Act 2003 TCTA 2018 – Taxation (Cross-border Trade) Act |