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 35

 Help about opening options

Changes to legislation:

There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018, Paragraph 35. Help about Changes to Legislation

35(1)Section 41 (failure to comply with provisions as to entry) is amended as follows.U.K.

(2)For the words from “, any person making entry of goods” to “in connection with that entry shall” substitute

(a)any person importing goods who contravenes or fails to comply with any of the requirements made by or under this Part of this Act, or

(b)any person who contravenes or fails to comply with any of the requirements made by or under Part 1 of the Taxation (Cross-border Trade) Act 2018 in connection with the presentation of goods to Customs on import, the making of a declaration relating to the storage of goods or the making of a Customs declaration,

shall .

(3)Omit the words from “but this section shall not apply to” to the end.

(4)In the heading, for “provisions as to entry” substitute “ customs formalities ”.

Commencement Information

I1Sch. 7 para. 35 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

I2Sch. 7 para. 35 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?