- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (04/03/2019)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 31/12/2020
Point in time view as at 04/03/2019.
There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018,
PART 1
.
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1(1)Any direct EU legislation, so far as imposing or otherwise applying in relation to any EU customs duty, that forms part of the law of the United Kingdom as a result of section 3 of the European Union (Withdrawal) Act 2018 (incorporation of direct EU legislation) ceases to have effect.U.K.
(2)Nothing in—
(a)any direct EU legislation, or
(b)section 4(1) of the European Union (Withdrawal) Act 2018 (saving for EU rights, powers, liabilities, obligations, restrictions, remedies and procedures),
is to have effect in relation to import duty.
(3)Part 1 of this Act—
(a)contains provisions replacing EU customs duties,
(b)is not retained EU law, and
(c)so far as it contains powers to make or give regulations or public notices, enables provision to be made of a kind corresponding to that which could previously have been made by the legislation ceasing to have effect as a result of sub-paragraph (1).
(4)In this paragraph—
(a)any reference to EU customs duty includes any EU trade duty,
(b)the reference to EU trade duty is to anti-dumping duty, countervailing duty, safeguard duty and any duty imposed in consequence of an international dispute, and
(c)the reference to Part 1 of this Act does not include section 29 or this Schedule.
Commencement Information
I1Sch. 7 para. 1 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
2U.K.Provision relevant to the law relating to duties of customs and other customs matters is made by the European Union (Withdrawal) Act 2018: see, for example, section 2 of that Act (which, among other things, provides for CEMA 1979 to continue to have effect in the law of the United Kingdom).
Commencement Information
I2Sch. 7 para. 2 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
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