9U.K.For the purposes of paragraphs 6 to 8 any reference to a liability to import duty includes a potential liability to import duty.
Commencement Information
I1Sch. 6 para. 9 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I2Sch. 6 para. 9 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)