Search Legislation

Taxation (Cross-border Trade) Act 2018

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Paragraph 12

 Help about opening options

Changes to legislation:

There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018, Paragraph 12. Help about Changes to Legislation

12(1)Section 22 (approval of examination stations at customs and excise airports) is amended as follows.U.K.

(2)In subsection (1), omit “and subject to such conditions and restrictions”.

(3)After subsection (1) insert—

(1A)In any case where they consider it would facilitate the administration, collection or enforcement of any duty of customs, the Commissioners may by regulations—

(a)specify conditions which must be met before an approval is granted, or

(b)specify other conditions which they may, in any particular case, require to be met before an approval is granted.

(1B)In any other case, an approval has effect subject to such conditions and restrictions as the Commissioners think fit.

(4)Omit subsection (3).

Commencement Information

I1Sch. 7 para. 12 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

I2Sch. 7 para. 12 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

Back to top

Options/Help

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open Schedules only

The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?