UK Statutory Instrument 2023 United Kingdom

The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2023

At a glance

Enforced by

HMRC

What's here

3 compliance obligations

Who this Act binds

Business-side actors with duties under this Act, ranked by how often they appear.

  • Employer 2
  • Director or Officer 1

Other Acts binding the same actors

For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.

Employers also bound by 171 other Acts (top 5 shown)
Directors and Officers also bound by 229 other Acts (top 5 shown)

What this Act requires

Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.

Official guidance

Authoritative sources published by regulators or government explaining this legislation.

Enforcement and responsible bodies

The regulators that administer or enforce this legislation.

HM Revenue & Customs

Tax collection, customs duties, national insurance, tax credits, and enforcement of the National Minimum Wage. Regulates all UK businesses for tax compliance …

Explore more

Browse legislation

Find other UK business legislation with related guidance.

Regulators

Learn more about the bodies that enforce this legislation.