Statutory Instruments
2023 No. 623
Customs And Excise
Value Added Tax
Disclosure Of Information
The Windsor Framework (Disclosure of Revenue and Customs Information) Regulations 2023
Made
8th June 2023
Laid before Parliament
9th June 2023
Coming into force
30th June 2023
The Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by section 8C(1) of the European Union (Withdrawal) Act 2018( 1 ).
Citation and commencement
1. These Regulations may be cited as the Windsor Framework (Disclosure of Revenue and Customs Information) Regulations 2023 and come into force on 30th June 2023.
Disclosure of information relating to the Windsor Framework
2. —(1) His Majesty’s Revenue and Customs (or anyone acting on their behalf) may disclose information to European Union representatives if the disclosure is made for the purpose of meeting an obligation of the United Kingdom arising under or relating to the Windsor Framework.
(2) In paragraph (1), “ Windsor Framework ” has the same meaning as in Joint Declaration No 1/2023 of the Union and the United Kingdom in the Joint Committee which reflects the arrangements laid down in Decision No 1/2023 of that Joint Committee laying down arrangements relating to the Windsor Framework.
Justin Holliday
Myrtle Lloyd
Two of the Commissioners for His Majesty’s Revenue and Customs
8th June 2023
2018 c. 16 . Section 20(1) provides that in the Act “ Minister of the Crown ” has the same meaning as in the Ministers of the Crown Act 1975 (c. 26) and also includes the Commissioners for His Majesty’s Revenue and Customs. Section 8C was inserted by section 21 of, and paragraph 38 of Schedule 5 to, the European Union (Withdrawal Agreement) Act 2020 (c. 1) . Section 8C was also amended by section 55 of the United Kingdom Internal Market Act 2020 (c. 27) .