Version Superseded: 31/12/2020
Point in time view as at 13/09/2018.
There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018, Cross Heading: Deeming a declaration for a transit procedure to be made.
7(1)Regulations made by HMRC Commissioners may make provision, in specified cases, for treating a person as having declared goods for a transit procedure.U.K.
(2)The regulations may make provision for treating a transit procedure for which goods are declared as a result of this paragraph as discharged in specified cases.
Commencement Information
I1Sch. 2 para. 7 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
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