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Taxation (Cross-border Trade) Act 2018
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Changes to legislation:
Taxation (Cross-border Trade) Act 2018, Paragraph 1 is up to date with all changes known to be in force on or before 28 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to Schedule 7 Paragraph 1:
- Sch. 7 para. 1 coming into force by S.I. 2019/429 reg. 3 (This provision comes into force so far as it relates to EU trade duties, is immediately after the coming into force of s. 3 of the European Union (Withdrawal) Act 2018 (c. 16))
1(1)Any direct EU legislation, so far as imposing or otherwise applying in relation to any EU customs duty, that forms part of the law of the United Kingdom as a result of section 3 of the European Union (Withdrawal) Act 2018 (incorporation of direct EU legislation) ceases to have effect.U.K.
(2)Nothing in—
(a)any direct EU legislation, or
(b)section 4(1) of the European Union (Withdrawal) Act 2018 (saving for EU rights, powers, liabilities, obligations, restrictions, remedies and procedures),
is to have effect in relation to import duty.
(3)Part 1 of this Act—
(a)contains provisions replacing EU customs duties,
(b)is not retained EU law, and
(c)so far as it contains powers to make or give regulations or public notices, enables provision to be made of a kind corresponding to that which could previously have been made by the legislation ceasing to have effect as a result of sub-paragraph (1).
(4)In this paragraph—
(a)any reference to EU customs duty includes any EU trade duty,
(b)the reference to EU trade duty is to anti-dumping duty, countervailing duty, safeguard duty and any duty imposed in consequence of an international dispute, and
(c)the reference to Part 1 of this Act does not include section 29 or this Schedule.
Commencement Information
I1Sch. 7 para. 1 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I2Sch. 7 para. 1 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)
I3Sch. 7 para. 1 in force at 31.12.2020 immediately after 2018 c. 16, s. 3 comes into force in so far as it relates to EU trade duties by S.I. 2019/429, reg. 3; S.I. 2020/1622, reg. 3(b)
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