- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (08/06/2022)
- Gwreiddiol (a wnaed Fel)
Point in time view as at 08/06/2022.
There are outstanding changes not yet made by the legislation.gov.uk editorial team to The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018. Any changes that have already been made by the team appear in the content and are referenced with annotations.
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44.—[F1(1) The persons specified in paragraph (2) must keep and preserve such records in such form and for such period as is specified in a notice published by HMRC in respect of goods that are—
(a)subject to relevant non-transit Part 1 procedure; or
(b)in a free zone.]
(2) The specified persons are—
(a)any person authorised to carry out an activity specified in regulation 3(2);
(b)any holder of a procedure; F2...
[F3(c)any person handling, storing, producing, manufacturing, or applying a process to—
(i)goods released to a relevant non-transit Part 1 procedure; or
(ii)goods in a free zone;]
[F4(d)responsible authorities; and
(e)any person selling or purchasing goods in a free zone in the course of a business.]
(3) HMRC must publish a notice specifying—
(a)the records to be kept and preserved under paragraph (1);
(b)the form in which they are to be kept; and
(c)the period for which they must be kept and preserved.
(4) A notice published under paragraph (3)—
(a)may—
(i)specify that the records must be updated within a specified period after the occurrence of a specified event; F5...
(ii)make different provision for different cases; and
[F6(iii)specify that records must be kept, preserved or updated by way of making an entry in a system maintained by a responsible authority.]
F7(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Reg. 44(1) substituted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(18)(a)
F2Word in reg. 44(2) omitted (8.11.2021) by virtue of The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(18)(b)(i)
F3Reg. 44(2)(c) substituted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(18)(b)(ii)
F4Reg. 44(2)(d)(e) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(18)(b)(iii)
F5Word in reg. 44(4)(a) omitted (8.11.2021) by virtue of The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(18)(c)(i)
F6Reg. 44(4)(a)(iii) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(18)(c)(ii)
F7Reg. 44(4)(b) omitted (8.11.2021) by virtue of The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(18)(c)(iii)
Modifications etc. (not altering text)
C1Pt. 5 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 33; S.I. 2020/1643, reg. 2, Sch.
Commencement Information
I1Reg. 44 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
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