Version Superseded: 31/12/2020
Point in time view as at 13/09/2018.
There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018, Paragraph 10.
10U.K.As soon as practicable after receiving a Customs declaration, HMRC must determine—
(a)whether or not the declaration has been made, and has been made available to HMRC, in accordance with the provision made by or under paragraphs 1 to 6, and
(b)whether or not the declaration is complete.
Commencement Information
I1Sch. 1 para. 10 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
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