Section 71(2)

The matters mentioned in subsection (1) are— the determination, discharge or enforcement of any liability for a Community duty or tax; the operation of arrangements under which reliefs or exemptions from any such duty or tax are provided or sums in respect of any such duty or tax are repaid or refunded; the making of payments in pursuance of Community arrangements made in connection with the regulation of the market for agricultural products and the enforcement of the conditions of any such payments; the movement into or out of any member State of anything in relation to the movement of which any EU instrument imposes, or requires the imposition of, any prohibition or restriction; and such other matters in relation to which provision is made by any EU instrument as the Secretary of State may by order specify.

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Source: legislation.gov.uk · retrieved 2026-09-04