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Taxation (Cross-border Trade) Act 2018
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There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018, Paragraph 3.
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3U.K.In the case of goods kept in premises approved by HMRC, each of the following is an example of the kind of provision that may be made by regulations under paragraph 2—
(a)provision establishing the criteria for approval,
(b)provision about the person to whom approval is to be granted,
(c)provision making the continued effect of the approval subject to the meeting of conditions specified in the approval or in the regulations,
(d)provision for goods to be kept in premises only by the person to whom the approval is granted, and
(e)provision for any processing of goods to be limited to processing of a description specified in the approval or in the regulations.
Commencement Information
I1Sch. 2 para. 3 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I2Sch. 2 para. 3 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)
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