22 Authorised economic operators
Taxation (Cross-border Trade) Act 2018 (2018 c 22) | Legislation

22  Authorised economic operators

(1)     HMRC Commissioners may by regulations make provision—

(a)     disapplying or simplifying specified requirements made by or under this Part in relation to things required or authorised to be done by authorised economic operators, or

(b)     requiring HMRC to have regard to the

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