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Taxation (Cross-border Trade) Act 2018

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Changes over time for: Paragraph 25

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Changes to legislation:

There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018, Paragraph 25. Help about Changes to Legislation

25(1)Section 34 (power to prevent flight of aircraft) is amended as follows.U.K.

(2)In subsection (1)(b), for “clearance outwards is given” substitute “ the aircraft is cleared for departure ”.

(3)After subsection (1) insert—

(1A)If it appears to any officer or constable—

(a)that a railway vehicle is intended or likely to depart for a destination outside the United Kingdom, and

(b)that—

(i)the last place at which goods may be loaded onto or unloaded from, or passengers may board or disembark from, the vehicle before it leaves the United Kingdom is not within a railway customs area, or

(ii)it is intended or likely to depart from a railway customs area before being cleared for departure,

the officer or constable may give such instructions and take such steps by way of detention of the vehicle or otherwise as appear necessary in order to prevent its departure.

(4)In subsection (2), after “subsection (1)” insert “ or (1A) ”.

(5)In subsection (3)—

(a)after “an aircraft flies” insert “ or railway vehicle departs ”,

(b)after “subsection (1)” insert “ or (1A) ”,

(c)for “or notwithstanding” substitute “ or flies or departs notwithstanding ”,

(d)after “the flight”, in both places, insert “ or departure ”, and

(e)for “the commander” substitute “ the vehicle operator ”.

(6)In the heading, after “aircraft” insert “ or departure of railway vehicles ”.

Commencement Information

I1Sch. 7 para. 25 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

I2Sch. 7 para. 25 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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