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Changes over time for: Paragraph 6
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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.
Version Superseded: 31/12/2020
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Point in time view as at 13/09/2018.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 6.
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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.
6(1)HMRC Commissioners may by regulations make provision imposing any other requirements on any person in relation to a transit procedure in respect of goods declared for the procedure.U.K.
(2)Each of the following is an example of the kind of requirements that may be imposed by the regulations—
(a)a requirement for the goods to be in a specified condition at specified times,
(b)a requirement for the goods to be identified by reference to specified documents and for the documents to accompany the goods,
(c)a requirement for a person to permit the inspection of the goods, the means of transport by which the goods are moved and the documents mentioned in paragraph (b), and
(d)a requirement imposed on any person for the purposes of, or in connection with, implementing any international arrangement to which Her Majesty's government in the United Kingdom is a party.
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