Taxation (Cross-border Trade) Act 2018

17 (1) Section 25A (transit sheds) is amended as follows.

(2) In subsection (1)—

(a) in the opening words, for “transit shed” substitute “temporary storage facility”, and

(b) omit paragraph (b) (together with the “or” before it).

(3) After subsection (1) insert—

“(1A) Any person contravening or failing to comply with any condition imposed under regulations under section 25(1A) attaching to an approval by virtue of which a place is a temporary storage facility is liable on summary conviction to—

(a) a penalty not exceeding £20,000, or

(b) if the contravention or failure to comply is not remedied before such date as is specified in a notice or further notice given to the person by an officer of Revenue and Customs, a penalty not exceeding the sum of £20,000 and the enhanced amount.

(1B) For the purposes of subsection (1A)(b)—

(a) “the enhanced amount” means the sum produced by multiplying £20,000 by the number of notices in respect of which the contravention or failure to comply has not been remedied by the date specified in the notice,

(b) the date specified in a notice must be one that falls after the end of the period of 14 days beginning with the day on which the notice is given, and

(c) if a notice has already been given, a further notice may not be given on or before the date specified in any earlier notice.”

(4) In subsection (2), for “transit shed” substitute “temporary storage facility (other than a condition imposed under regulations under section 25(1A))”.

(5) In subsection (3), for “transit shed”, in both places, substitute “temporary storage facility”.

(6) For the heading substitute “Temporary storage facilities”.