The Regulations are made by HMRC Commissioners under the Customs and Excise Management Act 1979 (c. 2) and the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”) and the Finance Act 2003. This is an EU Exit statutory instrument.
Link: The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019
Source: Legislation .gov.uk
