
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.
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