Taxation (Cross-border Trade) Act 2018 (c. 22)

SCHEDULES

SCHEDULE 7 U.K. Import duty: consequential amendments

PART 2 U.K. Amendments of CEMA 1979

[F1 33 U.K. In section 39 (entry of surplus stores)—

(a) before subsection (1) insert—

“(A1) This section applies only for excise duty purposes.”, and

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

Textual Amendments

F1 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)

Commencement Information

I1 Sch. 7 para. 33 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

I2 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)