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Taxation (Cross-border Trade) Act 2018
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Changes over time for: Paragraph 12
Version Superseded: 31/12/2020
Alternative versions:
- 13/09/2018- Amendment
- 13/09/2018
Point in time - 31/12/2020- Amendment
Status:
Point in time view as at 13/09/2018.
Changes to legislation:
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.
Commencement Information
I1Sch. 1 para. 12 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
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