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Taxation (Cross-border Trade) Act 2018

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Changes over time for: Paragraph 63

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Changes to legislation:

There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018, Paragraph 63. Help about Changes to Legislation

63(1)Section 61 (supplementary provision relating to stores) is amended as follows.U.K.

(2)In subsection (5)(b), for “the master or commander and the owner of the ship or aircraft” substitute “ the vehicle operator and the owner of the ship, aircraft or railway vehicle ”.

(3)In subsection (7)—

(a)in the opening words—

(i)for “ship or aircraft” substitute “ ship, aircraft or railway vehicle ”,

(ii)for “any port or customs and excise airport for a destination outside the United Kingdom” substitute “ the United Kingdom ”, and

(iii)for “cleared outwards” substitute “ cleared for departure ”,

(b)in paragraph (b), for “ship's or aircraft's” substitute “vehicle's”, and

(c)in the words after that paragraph, for “the master of the ship or the commander of the aircraft” substitute “ the vehicle operator ”.

(4)In subsection (7A), for “the master of the ship or the commander of the aircraft” substitute “ the vehicle operator ”.

Commencement Information

I1Sch. 7 para. 63 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

I2Sch. 7 para. 63 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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