The Finance Act 2003, Part 3 (Amendment) Order 2018

Amendment of Part 3 of the Act

5.  In section 26 (penalty for contravention of relevant rule)(1)—

(a) in subsection (8), for paragraph (c) substitute—

“(c) in the case of customs duty, Union export duty or Union import duty, Union customs legislation;”;

(b) in subsection (8)(d), for “Community customs rules as they apply” substitute “Union customs legislation as it applies”;

(c) in subsection (9)—

(i) omit the definition of “Community customs rules”;

(ii) at the end insert—

““Union customs legislation” means customs legislation, as defined in Article 5(2) of the Union Customs Code.”.

(1)

Section 26 was amended by article 6(2)(b) of Part 2 of the Treaty of Lisbon (Changes in Terminology) Order S.I. 2011/1043.