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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 12.
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12U.K.For the purposes of this Schedule a Customs declaration is regarded as complete only if—
(a)all the information required to be included in the declaration is included (in the appropriate places in the declaration), and
(b)all the documents required to accompany the declaration do accompany it,
whether or not there are any inaccuracies in the information contained in the declaration or documents.
Modifications etc. (not altering text)
C1Sch. 1 paras. 1-17 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 27; S.I. 2020/1643, reg. 2, Sch.
C2Sch. 1 paras. 1-17 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 20; S.I. 2020/1643, reg. 2, Sch.
Commencement Information
I1Sch. 1 para. 12 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I2Sch. 1 para. 12 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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