http://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/13Taxation (Cross-border Trade) Act 2018An Act to impose and regulate a duty of customs by reference to the importation of goods into the United Kingdom; to confer a power to impose and regulate a duty of customs by reference to the export of goods from the United Kingdom; to make other provision in relation to any duty of customs in connection with the withdrawal of the United Kingdom from the EU; to amend the law relating to value added tax, and the law relating to any excise duty on goods, in connection with that withdrawal; and for connected purposes.texttext/xmlenStatute Law Database2024-06-13Expert Participation2024-05-13 SCHEDULESSCHEDULE 7Import duty: consequential amendmentsPART 2Amendments of CEMA 1979131Section 22A (examination stations) is amended as follows.2Omit subsection (1)(b) (together with the “or” before it).3After subsection (1) insert—1AAny person contravening or failing to comply with any condition imposed under regulations under section 22(1A) attaching to an approval by virtue of which a part of, or a place at, a customs and excise airport is an examination station is liable on summary conviction to—aa penalty not exceeding £20,000, orbif the contravention or failure to comply is not remedied before such date as is specified in a notice or further notice given to the person by an officer of Revenue and Customs, a penalty not exceeding the sum of £20,000 and the enhanced amount.1BFor the purposes of subsection (1A)(b)—athe enhanced amount” means the sum produced by multiplying £20,000 by the number of notices in respect of which the contravention or failure to comply has not been remedied by the date specified in the notice,bthe date specified in a notice must be one that falls after the end of the period of 14 days beginning with the day on which the notice is given, andcif a notice has already been given, a further notice may not be given on or before the date specified in any earlier notice.4In subsection (2), after “examination station” insert “ (other than a condition imposed under regulations under section 22(1A)) ”.Sch. 7 para. 13 in force for specified purposes at 13.9.2018, see s. 57(1)(a)Sch. 7 para. 13 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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13
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<Text>Section 22A (examination stations) is amended as follows.</Text>
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<Text>Any person contravening or failing to comply with any condition imposed under regulations under section 22(1A) attaching to an approval by virtue of which a part of, or a place at, a customs and excise airport is an examination station is liable on summary conviction to—</Text>
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<Term>the enhanced amount</Term>
” means the sum produced by multiplying £20,000 by the number of notices in respect of which the contravention or failure to comply has not been remedied by the date specified in the notice,
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In subsection (2), after “examination station” insert
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.
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Sch. 7 para. 13 in force for specified purposes at 13.9.2018, see
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<Para>
<Text>
Sch. 7 para. 13 in force at 31.12.2020 in so far as not already in force by
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,
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