31. The Customs (Contravention of a Relevant Rule) Regulations 2003(1)—
(a)continue to have effect for any purpose in connection with duty under section 30A(3) or 40A of the Act as if the provisions of those Regulations were not amended by any of—
(i)the Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2018(2);
(ii)the Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2019(3);
(iii)the Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019(4);
(iv)the Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019(5);
(v)the Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019(6);
(vi)the Customs (Transitional Arrangements) (EU Exit) Regulations 2020(7);
(vii)the Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020(8);
(b)apply for any such purpose as if—
(i)any reference to a relevant rule which has effect with modifications for any purpose in connection with duty under section 30A(3) or 40A is a reference to that rule as it so has effect; and
(ii)in regulation 2—
(aa)in the definition of “the Code”, at the end there were inserted “as it has effect as a result of section 7A of the European Union (Withdrawal) Act 2018”;
(bb)for the definition of “customs territory” there were substituted—
““customs territory” means Northern Ireland or the customs territory of the European Union”;
(cc)in the definition of “Delegated Regulation”, at the end there were inserted “as it has effect as a result of section 7A of the European Union (Withdrawal) Act 2018; and
(dd)in the definition of “the Implementing Regulation”, at the end there were inserted “as it has effect as a result of section 7A of the European Union (Withdrawal) Act 2018; and
(c)apply for any purpose in connection with duty under section 30C of the Act as if any reference to a relevant rule which has effect with modifications for any such purpose were to that rule as it so has effect.
S.I. 2003/3113. S.I. 2003/3113 was amended by S.I. 2009/3164, 2011/1043, 2011/2085, 2011/2534, 2015/636, 2018/483, 2018/1260, 2019/148, 2019/326, 2019/486, 2019/487, 2019/1215, 2020/1234, 2020/1431 and 2020/1552
S.I. 2018/1260. S.I. 2018/1260 was amended by S.I. 2019/148, 2019/486, 2019/1215, 2019/1346, 2020/1088, and 2020/1491.
S.I. 2019/148. S.I. 2019/148 was amended by S.I. 2019/486 and 2019/1346.
S.I. 2019/326. S.I. 2019/326 was amended by S.I. 2019/1215, 2020/1088 and 2020/1491.
S.I. 2019/486. S.I. 2019/486 was amended by S.I. 2019/1215, 2019/1346, 2020/967, 2020/1088, 2020/1234 and 2020/1552
S.I. 2019/1215. S.I. 2019/1215 was amended by S.I. 2020/1088, 2020/1234, 2020/1491 and 2020/1552.