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Changes over time for: Paragraph 17
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Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 31/12/2020.
Changes to legislation:
There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018, Paragraph 17.
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Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
17(1)HMRC Commissioners may by regulations make provision about the keeping of records in respect of goods that are subject to a special Customs procedure.U.K.
(2)The regulations may provide for requirements to be imposed, in respect of records of a specified description, on—
(a)any person to whom an authorisation is granted to declare the goods for the procedure,
(b)any person to whom any other authorisation is granted in accordance with regulations made under any provision of this Schedule,
(c)any person who is involved to any extent in handling, processing, disposing of or otherwise dealing with the goods while the procedure has effect, or
(d)any other person.
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