http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7

http://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/33

Taxation (Cross-border Trade) Act 2018

An 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.

text

text/xml

Statute Law Database

2024-05-18

Expert Participation

2024-01-31

Taxation (Cross-border Trade) Act 2018

s. 13(1)(c) and word

Finance (No. 2) Act 2023

Sch. 20

para. 1(2)(b)

Sch. 20

para. 3(2)

reg. 2

Taxation (Cross-border Trade) Act 2018

Sch. 7

para. 158(2)(e)

(f)

The Customs (Amendment) (EU Exit) Regulations 2022

reg. 5(3)(c)

reg. 1

SCHEDULES

SCHEDULE 7Import duty: consequential amendments

PART 2Amendments of CEMA 1979

I1 I2F133

In section 39 (entry of surplus stores)—

a

before subsection (1) insert—

A1
This section applies only for excise duty purposes.

b

in subsection (1), for “ship or aircraft”, in both places it occurs, substitute “ship, aircraft or railway vehicle”.

Annotations:

Commencement Information

Sch. 7 para. 33 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

Sch. 7 para. 33 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

Amendments (Textual)

Sch. 7 para. 33 substituted (16.12.2020) by The Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020 (S.I. 2020/1439), regs. 1(3)(c), 5(3)

SCHEDULES

SCHEDULE 7Import duty: consequential amendments

PART 2Amendments of CEMA 1979

I1I2F133

a

A1

b

I1 I2F133