Taxation (Post-transition Period) Act 2020 (c. 26)

SCHEDULES

SCHEDULE 1 Customs duties etc: amendments relating to the Northern Ireland Protocol

Amendments of TCTA 2018

5 In section 36 (outward processing procedure), in subsection (2)—

(a) in paragraph (a), after “the United Kingdom”, in the first place it occurs, insert “as a result of the removal of the goods from Great Britain”;

(b) in paragraph (b), after “the United Kingdom” insert “and removed to Great Britain (whether in the course of that importation or otherwise)”.