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Taxation (Cross-border Trade) Act 2018

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Changes over time for: Paragraph 115

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There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018, Paragraph 115. Help about Changes to Legislation

115U.K.In section 171 (general provisions as to offences and penalties), in subsection (5)—

(a)for “the relevant time specified in section 43 above” substitute “ the time at which a liability to import duty is incurred ”, and

(b)for “as if the goods had been imported without entry at the time when the proceedings were commenced” substitute “ as if the time when the proceedings were commenced was the time at which the liability to import duty was incurred ”.

Commencement Information

I1Sch. 7 para. 115 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

I2Sch. 7 para. 115 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

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