There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018, Paragraph 76.
76(1)Section 77 (information in relation to goods imported or exported) is amended as follows.U.K.
(2)In subsection (1)(a), for “an entry is required by regulation 5 of the Customs Controls on Importation of Goods Regulations 1991 or an entry or specification is required by or under this Act” substitute “ a declaration is required as a result of Part 1 of the Taxation (Cross-border Trade) Act 2018 ”.
(3)In subsection (3)—
(a)for “entry thereof” substitute “ a declaration in respect of the goods ”, and
(b)for “declaration”, in each place, substitute “ statement ”.
(4)In subsection (4), for “entry delivered” substitute “ declaration made ”.
(5)In subsection (5)(a), for “entry delivered” substitute “ declaration made ”.
Commencement Information
I1Sch. 7 para. 76 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I2Sch. 7 para. 76 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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