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Taxation (Cross-border Trade) Act 2018

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Changes over time for: Paragraph 22

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There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018, Paragraph 22. Help about Changes to Legislation

22(1)Section 30 (control of movement of uncleared goods within or between port or airport and other places) is amended as follows.U.K.

(2)In subsection (1), for the words from “moved within” to the end substitute moved—

(a)within the limits of any port, railway customs area or customs and excise airport, or

(b)between any port, railway customs area or customs and excise airport and any other place.

(3)In subsection (2), for “have not been cleared out of charge” substitute “ are subject to the control of any officer of Revenue and Customs as a result of Part 1 of the Taxation (Cross-border Trade) Act 2018 ”.

(4)In subsection (3)(b), for “ships, aircraft or vehicles” substitute “ vehicles ”.

Commencement Information

I1Sch. 7 para. 22 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

I2Sch. 7 para. 22 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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