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Taxation (Cross-border Trade) Act 2018
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- UK Public General Acts
- 2018 c. 22
- SCHEDULE 7
- PART 2
- Paragraph 66
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66(1)Section 64 (clearance outwards of ships and aircraft) is amended as follows.U.K.
(2)For subsection (1) substitute—
“(1)No vehicle other than a road vehicle is to depart from the United Kingdom until clearance for departure has been obtained from the proper officer.”
(3)After subsection (1) insert—
“(1A)The Commissioners may by regulations make provision disapplying the requirement to obtain clearance in specified circumstances.”
(4)In subsection (6)—
(a)for “ship or aircraft” substitute “ vehicle ”,
(b)for “departs from any port or customs and excise airport” substitute “ departs from the United Kingdom ”, and
(c)for “master or commander” substitute “ vehicle operator ”.
(5)In subsection (7), for the words from “where any aircraft” to “that airport” substitute “ where any vehicle is required under this section to obtain clearance to depart the United Kingdom, any goods are loaded, or are waterborne for loading, into that vehicle ”.
(6)In the heading, for “ships and aircraft” substitute “ vehicles ”.
Commencement Information
I1Sch. 7 para. 66 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I2Sch. 7 para. 66 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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