Approval of transit sheds (temporary storage facilities)2

1

8th April 2019 is appointed as the day on which the following provisions of the Taxation (Cross-border Trade) Act 20185, Schedule 7 come into force—

a

paragraph 16(1), but only so far as relevant to sub-paragraphs (b) and (c) of this paragraph;

b

paragraph 16(2)(a);

c

paragraph 16(3).

2

8th April 2019 is appointed as the day on which section 29(1) of that Act and paragraph 3 of that Schedule come into force, but only so far as relevant to paragraph (1) of this regulation.

3

This regulation does not apply so far as section 29(1) and Schedule 7 mentioned above are already in force by virtue of section 57(1)(a) of that Act.