http://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/37/enactedTaxation (Cross-border Trade) Act 2018enKing's Printer of Acts of Parliament2018-09-25 SCHEDULESSCHEDULE 7 Import duty: consequential amendments PART 2Amendments of <Acronym Expansion="Customs and Excise Management Act">CEMA</Acronym> 1979 37 1 Section 43 (duty on imported goods) is amended as follows. 2 In subsection (1)— a omit “or section 2(2) of the European Communities Act 1972 or any Community regulation or other instrument having the force of law”, and b after “the proper officer any” insert “excise”. 3 In subsection (2)— a in the opening words, omit “customs or”, and b in paragraph (c)— i omit sub-paragraph (i) (together with the “and” at the end of it), and ii in sub-paragraph (ii), omit “as respects other duties,”. 4 Omit subsections (2A) to (2C). 5 In subsection (2D), for “any of sections 44 to 48” substitute “section 44”. 6 In subsection (3)— a after “chargeable with the like” insert “excise”, and b omit the words from “; and if any question” to the end. 7 In subsection (5)— a after “whether or not any” insert “excise”, and b after “purpose of charging” insert “excise”. 8 In subsection (6)— a in the opening words, omit “customs or”, b in paragraph (b), omit “customs and”, and c in the words after that paragraph, after “rate of the” insert “excise”. 9 Omit subsections (8) and (9). 10 In the heading, for “Duty” substitute “Excise duty”.
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<Number>SCHEDULE 7</Number>
<TitleBlock>
<Title>Import duty: consequential amendments</Title>
</TitleBlock>
<ScheduleBody>
<Part DocumentURI="http://www.legislation.gov.uk/ukpga/2018/22/schedule/7/part/2/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/part/2" NumberOfProvisions="119" id="schedule-7-part-2">
<Number>PART 2</Number>
<Title>
Amendments of
<Acronym Expansion="Customs and Excise Management Act">CEMA</Acronym>
1979
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/37/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/37" id="schedule-7-paragraph-37">
<Pnumber>37</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/37/1/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/37/1" id="schedule-7-paragraph-37-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Section 43 (duty on imported goods) is amended as follows.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/37/2/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/37/2" id="schedule-7-paragraph-37-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>In subsection (1)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/37/2/a/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/37/2/a" id="schedule-7-paragraph-37-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>omit “or section 2(2) of the European Communities Act 1972 or any Community regulation or other instrument having the force of law”, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/37/2/b/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/37/2/b" id="schedule-7-paragraph-37-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>after “the proper officer any” insert “excise”.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/37/3/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/37/3" id="schedule-7-paragraph-37-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>In subsection (2)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/37/3/a/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/37/3/a" id="schedule-7-paragraph-37-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in the opening words, omit “customs or”, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/37/3/b/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/37/3/b" id="schedule-7-paragraph-37-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in paragraph (c)—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/37/3/b/i/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/37/3/b/i" id="schedule-7-paragraph-37-3-b-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>omit sub-paragraph (i) (together with the “and” at the end of it), and</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/37/3/b/ii/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/37/3/b/ii" id="schedule-7-paragraph-37-3-b-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>in sub-paragraph (ii), omit “as respects other duties,”.</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/37/4/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/37/4" id="schedule-7-paragraph-37-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>Omit subsections (2A) to (2C).</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/37/5/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/37/5" id="schedule-7-paragraph-37-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>In subsection (2D), for “any of sections 44 to 48” substitute “section 44”.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/37/6/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/37/6" id="schedule-7-paragraph-37-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>In subsection (3)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/37/6/a/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/37/6/a" id="schedule-7-paragraph-37-6-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>after “chargeable with the like” insert “excise”, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/37/6/b/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/37/6/b" id="schedule-7-paragraph-37-6-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>omit the words from “; and if any question” to the end.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/37/7/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/37/7" id="schedule-7-paragraph-37-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>In subsection (5)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/37/7/a/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/37/7/a" id="schedule-7-paragraph-37-7-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>after “whether or not any” insert “excise”, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/37/7/b/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/37/7/b" id="schedule-7-paragraph-37-7-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>after “purpose of charging” insert “excise”.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/37/8/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/37/8" id="schedule-7-paragraph-37-8">
<Pnumber>8</Pnumber>
<P2para>
<Text>In subsection (6)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/37/8/a/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/37/8/a" id="schedule-7-paragraph-37-8-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in the opening words, omit “customs or”,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/37/8/b/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/37/8/b" id="schedule-7-paragraph-37-8-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in paragraph (b), omit “customs and”, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/37/8/c/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/37/8/c" id="schedule-7-paragraph-37-8-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>in the words after that paragraph, after “rate of the” insert “excise”.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/37/9/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/37/9" id="schedule-7-paragraph-37-9">
<Pnumber>9</Pnumber>
<P2para>
<Text>Omit subsections (8) and (9).</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/37/10/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/37/10" id="schedule-7-paragraph-37-10">
<Pnumber>10</Pnumber>
<P2para>
<Text>In the heading, for “Duty” substitute “Excise duty”.</Text>
</P2para>
</P2>
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