http://www.legislation.gov.uk/ukpga/1994/9/section/13/2023-08-01Finance Act 1994An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1994-05-03texttext/xmlenStatute Law Database2024-05-20Expert Participation2023-08-01 Part I Customs and ExciseChapter II Appeals and Penalties Assessments to excise duty or to penalties Assessments to penalties.131Where any person is liable to a penalty under this Chapter, the Commissioners may assess the amount due by way of penalty and notify that person, or his representative, accordingly.2An assessment under this section may be combined with an assessment under section 12 above, but any notification for the purposes of any such combined assessment shall separately identify any amount assessed by way of a penalty.3In the case of any amount due from any person by way of a penalty under section 9 above for conduct consisting in a contravention which attracts daily penalties—aa notification of an assessment under this section shall specify a date, being a date no later than the date of the notification, to which the penalty as assessed is to be calculated; andbif the contravention continues after that date, a further assessment, or (subject to this subsection) further assessments, may be made under this section in respect of any continuation of the contravention after that date.4If—aa person is assessed to a penalty in accordance with paragraph (a) of subsection (3) above, andbthe contravention to which that penalty relates is remedied within such period after the date specified for the purposes of that subsection in the notification of assessment as may for the purposes of this subsection be notified to that person by the Commissioners,that contravention shall be treated for the purposes of this Chapter as having been remedied, and accordingly the conduct shall be deemed to have ceased, immediately before that date.5If an amount has been assessed as due from any person and notified in accordance with this section, then unless, or except to the extent that, the assessment has subsequently been withdrawn or reduced, that amount shall, subject to any appeal under section 16 below, be recoverable as if it were an amount due from that person as an amount of the appropriate duty.6In subsection (5) above “the appropriate duty” means—athe relevant duty (if any) by reference to an amount of which the penalty in question is calculated; orbwhere there is no such duty, the relevant duty the provisions relating to which are contravened by the conduct giving rise to the penalty or, if those provisions relate to more than one duty, such of the duties as appear to the Commissioners and are certified by them to be relevant in the case in question.7In this section “representative”, in relation to a person liable to a penalty under this Chapter, means his personal representative , trustee in bankruptcy or interim or permanent trustee, any receiver or liquidator appointed in relation to that person or any of his property or any other person acting in a representative capacity in relation to that person.S. 13 wholly in force at 1.1.1995; s. 13 not in force at Royal Assent see s. 19(1); s. 13 in force for certain purposes at 1.11.1994 by S.I. 1994/2679, art. 2, Sch.; s. 13 in force at 1.1.1995 insofar as not already in force by S.I. 1994/2679, art. 3Words in s. 13(6)(a)(b) substituted (1.7.1997) by 1997 c. 16, s. 53(3)(9); S.I. 1997/1432, art. 2Words in s. 13(7) substituted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 paras. 1(3), 7; S.I. 1997/1305, art. 2Pt. 1 Chapter 2 (ss. 7-19) applied (17.3.2000) by S.I. 2000/426, art. 5Pt. 1 Ch. 2 applied (24.11.2003) by The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2003 (S.I. 2003/2758), arts. 1, 4(a)Pt. 1 Ch. 2 applied (1.4.2010) by The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2010 (S.I. 2010/594), arts. 1, 4(a)Pt. 1 applied (with modifications) (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 2018 c. 22, Sch. 7 para. 158(5) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 10(6) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9)Pt. 1 continued (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 3(1)(b); S.I. 2020/1643, reg. 2, Sch.Pt. 1 applied (with modifications) (31.12.2020) by The Customs Miscellaneous Non-fiscal Provisions and Amendments etc. (EU Exit) Regulations 2020 (S.I. 2020/1624), regs. 1(2), 7Pt. 1 Ch. 2 modified (31.12.2020) by The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 (S.I. 2019/487), regs. 1(2)(3), 3(7)(a) (with reg. 7); S.I. 2020/1643, reg. 2, Sch.Pt. 1 Ch. 2 modified (31.12.2020) by The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 (S.I. 2019/487), regs. 1(2)(3), 8(7)(a) (with reg. 11); S.I. 2020/1643, reg. 2, Sch.Pt. 1 Ch. 2 modified (29.10.2020 for specified purposes, 31.12.2020 in so far as not already in force) by S.I. 2018/1248, reg. 29B(8)(a) (as inserted by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(2)(4), 3(5); S.I. 2020/1643, reg. 2, Sch.)Pt. 1 Ch. 2 applied (with modifications) (8.11.2021) by S.I. 2010/593, Pt. 14A reg. 85F (as inserted by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 7(2))
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Part I
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<Title> Customs and Excise</Title>
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Chapter II
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<Title> Appeals and Penalties</Title>
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<Title> Assessments to excise duty or to penalties</Title>
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<Title> Assessments to penalties.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/13/2023-08-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/13" id="section-13">
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13
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<Text>Where any person is liable to a penalty under this Chapter, the Commissioners may assess the amount due by way of penalty and notify that person, or his representative, accordingly.</Text>
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<Text>An assessment under this section may be combined with an assessment under section 12 above, but any notification for the purposes of any such combined assessment shall separately identify any amount assessed by way of a penalty.</Text>
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<Text>In the case of any amount due from any person by way of a penalty under section 9 above for conduct consisting in a contravention which attracts daily penalties—</Text>
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<Pnumber>a</Pnumber>
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<Text>a notification of an assessment under this section shall specify a date, being a date no later than the date of the notification, to which the penalty as assessed is to be calculated; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/13/3/b/2023-08-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/13/3/b" id="section-13-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>if the contravention continues after that date, a further assessment, or (subject to this subsection) further assessments, may be made under this section in respect of any continuation of the contravention after that date.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/13/4/2023-08-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/13/4" id="section-13-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>If—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/13/4/a/2023-08-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/13/4/a" id="section-13-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>a person is assessed to a penalty in accordance with paragraph (a) of subsection (3) above, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/13/4/b/2023-08-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/13/4/b" id="section-13-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the contravention to which that penalty relates is remedied within such period after the date specified for the purposes of that subsection in the notification of assessment as may for the purposes of this subsection be notified to that person by the Commissioners,</Text>
</P3para>
</P3>
<Text>that contravention shall be treated for the purposes of this Chapter as having been remedied, and accordingly the conduct shall be deemed to have ceased, immediately before that date.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/13/5/2023-08-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/13/5" id="section-13-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>If an amount has been assessed as due from any person and notified in accordance with this section, then unless, or except to the extent that, the assessment has subsequently been withdrawn or reduced, that amount shall, subject to any appeal under section 16 below, be recoverable as if it were an amount due from that person as an amount of the appropriate duty.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/13/6/2023-08-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/13/6" id="section-13-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>
In subsection (5) above “
<Term id="term-the-appropriate-duty">the appropriate duty</Term>
” means—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/13/6/a/2023-08-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/13/6/a" id="section-13-6-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
the
<Addition ChangeId="d29p1424" CommentaryRef="c14449961">relevant duty</Addition>
(if any) by reference to an amount of which the penalty in question is calculated; or
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/13/6/b/2023-08-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/13/6/b" id="section-13-6-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
where there is no such duty, the
<Addition ChangeId="d29p1434" CommentaryRef="c14449961">relevant duty</Addition>
the provisions relating to which are contravened by the conduct giving rise to the penalty or, if those provisions relate to more than one duty, such of the duties as appear to the Commissioners and are certified by them to be relevant in the case in question.
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/9/section/13/7/2023-08-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/13/7" id="section-13-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>
In this section “
<Term id="term-representative">representative</Term>
”, in relation to a person liable to a penalty under this Chapter, means his personal representative
<Addition ChangeId="d29p1447" CommentaryRef="c14449981">, trustee in bankruptcy or interim or permanent trustee,</Addition>
any receiver or liquidator appointed in relation to that person or any of his property or any other person acting in a representative capacity in relation to that person.
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
</Chapter>
</Part>
</Body>
</Primary>
<Commentaries>
<Commentary id="c14449951" Type="I">
<Para>
<Text>
S. 13 wholly in force at 1.1.1995; s. 13 not in force at Royal Assent see s. 19(1); s. 13 in force for certain purposes at 1.11.1994 by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00470" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
,
<CitationSubRef id="c00471" CitationRef="c00470" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/2" SectionRef="article-2">art. 2</CitationSubRef>
,
<CitationSubRef id="c00472" CitationRef="c00470" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/schedule" Operative="true" SectionRef="schedule">Sch.</CitationSubRef>
; s. 13 in force at 1.1.1995 insofar as not already in force by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2679" id="c00474" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2679">S.I. 1994/2679</Citation>
,
<CitationSubRef id="c00475" CitationRef="c00474" URI="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14449961" Type="F">
<Para>
<Text>
Words in s. 13(6)(a)(b) substituted (1.7.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00477" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c00478" CitationRef="c00477" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/53/3/9" Operative="true" SectionRef="section-53-3-9">s. 53(3)(9)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1432" id="c00479" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1432">S.I. 1997/1432</Citation>
,
<CitationSubRef id="c00480" CitationRef="c00479" URI="http://www.legislation.gov.uk/id/uksi/1997/1432/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14449981" Type="F">
<Para>
<Text>
Words in s. 13(7) substituted (1.6.1997) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="c00482" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="16">1997 c. 16</Citation>
,
<CitationSubRef id="c00483" CitationRef="c00482" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/2" SectionRef="section-50-2">s. 50(2)</CitationSubRef>
,
<CitationSubRef id="c00484" CitationRef="c00482" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/1/3" SectionRef="schedule-6-paragraph-1-3">Sch. 6 paras. 1(3)</CitationSubRef>
,
<CitationSubRef id="c00485" CitationRef="c00482" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/7" Operative="true" SectionRef="schedule-6-paragraph-7">7</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1997/1305" id="c00486" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="1305">S.I. 1997/1305</Citation>
,
<CitationSubRef id="c00487" CitationRef="c00486" URI="http://www.legislation.gov.uk/id/uksi/1997/1305/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14448911" Type="C">
<Para>
<Text>
Pt. 1 Chapter 2 (ss. 7-19) applied (17.3.2000) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2000/426" id="d47e4" Class="UnitedKingdomStatutoryInstrument" Year="2000" Number="426">S.I. 2000/426</Citation>
,
<CitationSubRef id="cc00003" CitationRef="d47e4" URI="http://www.legislation.gov.uk/id/uksi/2000/426/article/5" Operative="true" SectionRef="article-5">art. 5</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-84496641210fbb5baae8a1428bc076ec" Type="C">
<Para>
<Text>
Pt. 1 Ch. 2 applied (24.11.2003) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2003/2758" id="d9e4" Class="UnitedKingdomStatutoryInstrument" Year="2003" Number="2758" Title="The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2003">The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2003 (S.I. 2003/2758)</Citation>
,
<CitationSubRef id="cc161182234385" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/uksi/2003/2758/article/1" SectionRef="article-1">arts. 1</CitationSubRef>
,
<CitationSubRef id="cc00004" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/uksi/2003/2758/article/4/a" Operative="true" SectionRef="article-4-a">4(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-5e3953b4962bd20f8ca28fb3a25e5990" Type="C">
<Para>
<Text>
Pt. 1 Ch. 2 applied (1.4.2010) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2010/594" id="d9e4" Class="UnitedKingdomStatutoryInstrument" Year="2010" Number="594" Title="The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2010">The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2010 (S.I. 2010/594)</Citation>
,
<CitationSubRef id="cc142320958123" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/uksi/2010/594/article/1" SectionRef="article-1">arts. 1</CitationSubRef>
,
<CitationSubRef id="cc192356141492" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/uksi/2010/594/article/4/a" Operative="true" SectionRef="article-4-a">4(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-380fa8c295ae426de46a7d4146f99722" Type="C">
<Para>
<Text>
Pt. 1 applied (with modifications) (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/22" id="d9e4" Year="2018" Class="UnitedKingdomPublicGeneralAct" Number="22">2018 c. 22</Citation>
,
<CitationSubRef id="cc153466174880" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/uksi/2018/1248/schedule/7/paragraph/158/5" Operative="true" SectionRef="schedule-7-paragraph-158-5">Sch. 7 para. 158(5)</CitationSubRef>
(as inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2020/26" id="d9e10" Year="2020" Class="UnitedKingdomPublicGeneralAct" Number="26" Title="Taxation (Post-transition Period) Act 2020">Taxation (Post-transition Period) Act 2020 (c. 26)</Citation>
,
<CitationSubRef id="cc178247568526" CitationRef="d9e10" URI="http://www.legislation.gov.uk/id/uksi/2020/1088/section/11/1/e" SectionRef="section-11-1-e">s. 11(1)(e)</CitationSubRef>
,
<CitationSubRef id="cc116455246568" CitationRef="d9e10" URI="http://www.legislation.gov.uk/id/uksi/2020/1088/schedule/1/paragraph/10/6" SectionRef="schedule-1-paragraph-10-6">Sch. 1 para. 10(6)</CitationSubRef>
(with
<CitationSubRef id="cc143610753331" CitationRef="d9e10" URI="http://www.legislation.gov.uk/id/uksi/2020/1088/schedule/2/paragraph/7/7" UpTo="http://www.legislation.gov.uk/id/uksi/2020/1088/schedule/2/paragraph/7/9" Operative="true" Type="group" StartSectionRef="schedule-2-paragraph-7-7" EndSectionRef="schedule-2-paragraph-7-9">Sch. 2 para. 7(7)-(9)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1642" id="d9e23" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1642">S.I. 2020/1642</Citation>
,
<CitationSubRef id="cc123706732300" CitationRef="d9e23" URI="http://www.legislation.gov.uk/id/uksi/2020/1643/regulation/9" Operative="true" SectionRef="regulation-9">reg. 9</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-897928b7f6afdc354d90d7661a6fcbe9" Type="C">
<Para>
<Text>
Pt. 1 continued (31.12.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1449" id="cbq5inq74-00354" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1449" Title="The Customs (Transitional) (EU Exit) Regulations 2020">The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449)</Citation>
,
<CitationSubRef CitationRef="cbq5inq74-00354" id="cbq5inq74-00355" URI="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/1/2" SectionRef="regulation-1-2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cbq5inq74-00354" id="cbq5inq74-00356" URI="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/3/1/b" SectionRef="regulation-3-1-b" Operative="true">3(1)(b)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1643" id="cbq5inq74-00357" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1643" Title="The Customs and Tariff (Appointed Day) (EU Exit) Regulations 2020">S.I. 2020/1643</Citation>
,
<CitationSubRef CitationRef="cbq5inq74-00357" id="cbq5inq74-00358" URI="http://www.legislation.gov.uk/id/uksi/2020/1643/regulation/2" SectionRef="regulation-2">reg. 2</CitationSubRef>
,
<CitationSubRef CitationRef="cbq5inq74-00357" id="cbq5inq74-00359" URI="http://www.legislation.gov.uk/id/uksi/2020/1643/schedule" SectionRef="schedule">Sch.</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-3b44655183932dcf257b79da90fe9313" Type="C">
<Para>
<Text>
Pt. 1 applied (with modifications) (31.12.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1624" id="cbq5inq74-00366" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1624" Title="The Customs Miscellaneous Non-fiscal Provisions and Amendments etc. (EU Exit) Regulations 2020">The Customs Miscellaneous Non-fiscal Provisions and Amendments etc. (EU Exit) Regulations 2020 (S.I. 2020/1624)</Citation>
,
<CitationSubRef CitationRef="cbq5inq74-00366" id="cbq5inq74-00367" URI="http://www.legislation.gov.uk/id/uksi/2020/1624/regulation/1/2" SectionRef="regulation-1-2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cbq5inq74-00366" id="cbq5inq74-00368" URI="http://www.legislation.gov.uk/id/uksi/2020/1624/regulation/7" SectionRef="regulation-7" Operative="true">7</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-85c2075e8365797dcb3c3c7fa1e478d6" Type="C">
<Para>
<Text>
Pt. 1 Ch. 2 modified (31.12.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2019/487" id="cbq5inq74-00455" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="487" Title="The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019">The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 (S.I. 2019/487)</Citation>
,
<CitationSubRef CitationRef="cbq5inq74-00455" id="cbq5inq74-00456" URI="http://www.legislation.gov.uk/id/uksi/2019/487/regulation/1/2" SectionRef="regulation-1-2">regs. 1(2)</CitationSubRef>
<CitationSubRef CitationRef="cbq5inq74-00455" id="cbq5inq74-00457" URI="http://www.legislation.gov.uk/id/uksi/2019/487/regulation/1/3" SectionRef="regulation-1-3">(3)</CitationSubRef>
,
<CitationSubRef CitationRef="cbq5inq74-00455" id="cbq5inq74-00458" URI="http://www.legislation.gov.uk/id/uksi/2019/487/regulation/3/7/a" SectionRef="regulation-3-7-a" Operative="true">3(7)(a)</CitationSubRef>
(with
<CitationSubRef CitationRef="cbq5inq74-00455" id="cbq5inq74-00459" URI="http://www.legislation.gov.uk/id/uksi/2019/487/regulation/7" SectionRef="regulation-7">reg. 7</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1643" id="cbq5inq74-00460" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1643" Title="The Customs and Tariff (Appointed Day) (EU Exit) Regulations 2020">S.I. 2020/1643</Citation>
,
<CitationSubRef CitationRef="cbq5inq74-00460" id="cbq5inq74-00461" URI="http://www.legislation.gov.uk/id/uksi/2020/1643/regulation/2" SectionRef="regulation-2">reg. 2</CitationSubRef>
,
<CitationSubRef CitationRef="cbq5inq74-00460" id="cbq5inq74-00462" URI="http://www.legislation.gov.uk/id/uksi/2020/1643/schedule" SectionRef="schedule">Sch.</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-4544c6607be234431118abfdd276bf7d" Type="C">
<Para>
<Text>
Pt. 1 Ch. 2 modified (31.12.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2019/487" id="cbq5inq74-00469" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="487" Title="The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019">The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 (S.I. 2019/487)</Citation>
,
<CitationSubRef CitationRef="cbq5inq74-00469" id="cbq5inq74-00470" URI="http://www.legislation.gov.uk/id/uksi/2019/487/regulation/1/2" SectionRef="regulation-1-2">regs. 1(2)</CitationSubRef>
<CitationSubRef CitationRef="cbq5inq74-00469" id="cbq5inq74-00471" URI="http://www.legislation.gov.uk/id/uksi/2019/487/regulation/1/3" SectionRef="regulation-1-3">(3)</CitationSubRef>
,
<CitationSubRef CitationRef="cbq5inq74-00469" id="cbq5inq74-00472" URI="http://www.legislation.gov.uk/id/uksi/2019/487/regulation/8/7/a" SectionRef="regulation-8-7-a" Operative="true">8(7)(a)</CitationSubRef>
(with
<CitationSubRef CitationRef="cbq5inq74-00469" id="cbq5inq74-00473" URI="http://www.legislation.gov.uk/id/uksi/2019/487/regulation/11" SectionRef="regulation-11">reg. 11</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1643" id="cbq5inq74-00474" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1643" Title="The Customs and Tariff (Appointed Day) (EU Exit) Regulations 2020">S.I. 2020/1643</Citation>
,
<CitationSubRef CitationRef="cbq5inq74-00474" id="cbq5inq74-00475" URI="http://www.legislation.gov.uk/id/uksi/2020/1643/regulation/2" SectionRef="regulation-2">reg. 2</CitationSubRef>
,
<CitationSubRef CitationRef="cbq5inq74-00474" id="cbq5inq74-00476" URI="http://www.legislation.gov.uk/id/uksi/2020/1643/schedule" SectionRef="schedule">Sch.</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-ddc2c7dd326ff77c0c4ed446936ac18f" Type="C">
<Para>
<Text>
Pt. 1 Ch. 2 modified (29.10.2020 for specified purposes, 31.12.2020 in so far as not already in force) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2018/1248" id="d9e4" Class="UnitedKingdomStatutoryInstrument" Year="2018" Number="1248">S.I. 2018/1248</Citation>
,
<CitationSubRef id="cc175333917572" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/uksi/2018/1248/regulation/29B/8/a" Operative="true" SectionRef="regulation-29B-8-a">reg. 29B(8)(a)</CitationSubRef>
(as inserted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1088" id="d9e10" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1088" Title="The Customs (Transitional Arrangements) (EU Exit) Regulations 2020">The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088)</Citation>
,
<CitationSubRef id="cc195770358844" CitationRef="d9e10" URI="http://www.legislation.gov.uk/id/uksi/2020/1088/regulation/1/2/4" SectionRef="regulation-1-2-4">regs. 1(2)(4)</CitationSubRef>
,
<CitationSubRef id="cc146990766813" CitationRef="d9e10" URI="http://www.legislation.gov.uk/id/uksi/2020/1088/regulation/3/5" Operative="true" SectionRef="regulation-3-5">3(5)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1643" id="d9e20" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1643">S.I. 2020/1643</Citation>
,
<CitationSubRef id="cc162973015328" CitationRef="d9e20" URI="http://www.legislation.gov.uk/id/uksi/2020/1643/regulation/2" SectionRef="regulation-2">reg. 2</CitationSubRef>
,
<CitationSubRef id="cc167740875795" CitationRef="d9e20" URI="http://www.legislation.gov.uk/id/uksi/2020/1643/schedule" Operative="true" SectionRef="schedule">Sch.</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-55dc70c45e1c7e3a20c0c3281561d9e9" Type="C">
<Para>
<Text>
Pt. 1 Ch. 2 applied (with modifications) (8.11.2021) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2010/593" id="d9e4" Class="UnitedKingdomStatutoryInstrument" Year="2010" Number="593">S.I. 2010/593</Citation>
,
<CitationSubRef id="cc171112414184" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/uksi/2010/593/part/14A/regulation/85F" Operative="true" SectionRef="part-14A-regulation-85F">Pt. 14A reg. 85F</CitationSubRef>
(as inserted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2021/1156" id="d9e10" Class="UnitedKingdomStatutoryInstrument" Year="2021" Number="1156" Title="The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021">The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156)</Citation>
,
<CitationSubRef id="cc131522032975" CitationRef="d9e10" URI="http://www.legislation.gov.uk/id/uksi/2021/1156/regulation/1" SectionRef="regulation-1">regs. 1</CitationSubRef>
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