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Taxation (Cross-border Trade) Act 2018

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Changes over time for: Paragraph 87

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There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018, Paragraph 87. Help about Changes to Legislation

87(1)Section 99 (provisions as to deposit in Queen's warehouse) is amended as follows.U.K.

(2)In subsection (1), after “the Customs and Excise Acts 1979” insert “ or Part 1 of the Taxation (Cross-border Trade) Act 2018 ”.

(3)In subsection (4)—

(a)in the opening words, after “the Customs and Excise Acts 1979” insert “ or Part 1 of the Taxation (Cross-border Trade) Act 2018 ”,

(b)in paragraph (a), after “thereon” insert “ has been paid ”,

(c)in the words after sub-paragraph (ii) of paragraph (b), omit the words from “and, in the case of goods” to the end, and

(d)after that paragraph insert ; and

(c)the requirements made by or under Part 1 of the Taxation (Cross-border Trade) Act 2018 have been complied with.

(4)In subsection (6), after “the Customs and Excise Acts 1979” insert “ or Part 1 of the Taxation (Cross-border Trade) Act 2018 ”.

(5)In subsection (7), after “the Customs and Excise Acts 1979” insert “ or Part 1 of the Taxation (Cross-border Trade) Act 2018 ”.

Commencement Information

I1Sch. 7 para. 87 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

I2Sch. 7 para. 87 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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