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Taxation (Cross-border Trade) Act 2018
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 2018 c. 22
- SCHEDULE 1
- Amendment or withdrawal of...
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Rhagor o Adnoddau
Changes over time for: Cross Heading: Amendment or withdrawal of Customs declarations
Version Superseded: 31/12/2020
Alternative versions:
- 13/09/2018- Amendment
- 16/12/2020- Amendment
- 17/12/2020
Point in time - 31/12/2020- Amendment
Status:
Point in time view as at 17/12/2020.
Changes to legislation:
There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018, Cross Heading: Amendment or withdrawal of Customs declarations.
Changes to Legislation
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Amendment or withdrawal of Customs declarationsU.K.
15(1)A person who has made a Customs declaration is entitled to amend or withdraw it at any time before a relevant event occurs.U.K.
(2)For this purpose “a relevant event occurs” on the first occurrence of any of the following—
(a)an HMRC officer indicating to the person that the officer intends to take steps to verify the declaration,
(b)an HMRC officer taking steps to verify the declaration, and
(c)HMRC accepting the declaration.
Commencement Information
I1Sch. 1 para. 15 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
16U.K.Once a relevant event occurs, the person making the declaration may amend or withdraw it only if—
(a)a notification to amend or withdraw the declaration is given to an HMRC officer before the end of a period specified in a public notice given by HMRC Commissioners, and
(b)an HMRC officer consents to the making of the amendment or the withdrawal.
Commencement Information
I2Sch. 1 para. 16 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
[F116A.U.K.Paragraphs 15 and 16 are subject to provision contained in regulations made under paragraph 3(5) about customs declarations that are made before goods are imported into the United Kingdom (for example, provision that in certain cases such declarations may only be amended or withdrawn with the consent of an HMRC officer).]
Textual Amendments
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