Correspondence

Statement from Jim Harra and Myrtle Lloyd Commissioners for HM Revenue and Customs under paragraph 15 of Schedule 8 to the European Union (Withdrawal) Act 2018

Statement from Jim Harra and Myrtle Lloyd, Commissioners for HM Revenue and Customs, regarding the Hydrocarbon Oil Duties (Consequential Amendments and Transitional Provisions) Regulations 2022 ( 2022/234).

• From: HM Revenue & Customs
• Published: 4 April 2022

Documents

Statement from Jim Harra and Myrtle Lloyd, Commissioners for HM Revenue and Customs, under paragraph 15 of Schedule 8 to the European Union (Withdrawal) Act 2018

PDF, 239 KB, 2 pages

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Details

The Hydrocarbon Oil Duties (Consequential Amendments and Transitional Provisions) Regulations 2022 (S.I. 2022/234) amend a regulation that was made under section 2(2) of the European Communities Act 1972.

In accordance with the requirements of paragraph 15 of Schedule 8 to the European Union (Withdrawal) Act 2018, we are required to make a statement setting out:

• why, in our opinion, there are good reasons for the amendment
• the law relevant to the amendment
• the effect of the amendment on retained EU law

Because of an oversight, the statement was not included in the explanatory memorandum in line with current practice - we apologise for this omission, and publish it here in accordance with paragraph 15.

Published 4 April 2022