- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
4.—(1) Replace regulation 3(2) with the following—
“(2) Revoke: point (iv) of point (a) of Article 5(1); Article 5(2), (4), (5) and (6); point (v) of point (c), and point (d), of Article 105; Article 106(2), (2a), (3) and (4); Article 112; Article 113; Article 113a; and point (iii) of point (a) of Article 244(1).”.
(2) In regulation 3(3)—
(a)after sub-paragraph (b) insert—
“(ba)3, omit everything after the first sub-paragraph (from “By way of derogation” to “of that system.”);”;
(b)in sub-paragraph (c)—
(i)omit “or the Customs and Excise Management Act 1979”;
(ii)for “deemed declarations” substitute “declarations made by conduct”;
(c)after sub-paragraph (c) insert—
“(ca)6(1)(a)—
(i)for “Union” substitute “applicable”,
(ii)omit “or by the legislation of a Member State”;”;
(d)after sub-paragraph (e)(i) insert—
“(ia)paragraph (1)(e), for “Article 135 and Article 136(1)” substitute “provision made by or under the Taxation (Cross-border Trade) Act 2018”,
(ib)paragraph (1)(f), for “deemed to be declared in accordance with Article 141” substitute “declared by conduct in accordance with provision made by or under the Taxation (Cross-border Trade) Act 2018”,”;
(e)replace sub-paragraph (e)(iii) with the following—
“(iii)paragraph (1)(m)—
(aa)for “Ceuta and Melilla,” substitute “the Isle of Man, the Channel Islands or”;
(bb)omit everything starting with “, Heligoland” and ending with “Livigno”;”;
(f)replace sub-paragraph (e)(v) with the following—
“(v)paragraph (2), omit everything starting with “, as follows” and ending with the third use of “2015/2447”,”;
(g)sub-paragraph (e)(vi) is omitted;
(h)after sub-paragraph (e)(vii) insert—
“(viii)paragraph (4), omit everything starting with “, as follows” and ending with the third use of “2015/2447”;”;
(i)in sub-paragraph (f), for “1 October 2019” substitute “1 July 2021”;
(j)replace sub-paragraph (g) with the following—
“(g)105(c)—
(i)paragraph (c)(i), for “Greenland”, substitute “Ireland or Norway”;
(ii)paragraph (c)(iv), for “the Black Sea and the Mediterranean Sea” substitute “the English Channel, or the Atlantic coast of Europe from the point where it meets the English Channel to and including the port of Algeciras”;”;
(k)after sub-paragraph (i) insert—
“(ia)244(1)(a)(ii)—
(i)for “Greenland”, substitute “Norway, Ireland”;
(ii)for “the Black Sea or the Mediterranean and all ports of Morocco”, substitute “the English Channel, or the Atlantic coast of Europe from the point where it meets the English Channel to and including the port of Algeciras”;”;
(l)in sub-paragraph (k)(iii), for “deemed to be declared for export” substitute “declared for export by conduct in accordance with provision made”;
(m)after sub-paragraph (k)(iv) insert—
“(v)in point (p)—
(aa)for “Ceuta and Melilla,” substitute “the Isle of Man, the Channel Islands or”;
(bb)omit everything starting with “, Heligoland” and ending with “Livigno”;”;
(n)sub-paragraph (l) is omitted.
(3) Insert as regulation 3(5)—
“(5) In Annex 12-01—
(a)in Title, I, Chapter 1—
(i)in paragraph 1 omit “central”,
(ii)omit paragraph 4;
(b)in Title I, Chapter 2 omit Section 2;
(c)in the data requirements table in Title I, Chapter 3 omit the third column (“D.E. mandatory/optional”);
(d)in Title II (except points 4 and 8) substitute “the United Kingdom” for each use of the following references: “the Union”, “the Member State of residence”, “the Member State of establishment”, “the country of establishment”, “Member States”, “the Member State concerned”.”.
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