The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023
These Regulations provide for conditions for the approval of aerodromes under new section 20B of the Customs and Excise Management Act 1979 (c. 2) (“CEMA 1979”) which was inserted by the Finance (No. 2) Act 2023 (c. 30) and make miscellaneous amendments to customs secondary legislation made under the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the 2018 Act”).