Taxation (Cross-border Trade) Act 2018 (c. 22)

SCHEDULES

SCHEDULE 7 U.K. Import duty: consequential amendments

PART 2 U.K. Amendments of CEMA 1979

111 (1) Section 163 (power to search vehicles or vessels) is amended as follows. U.K.

(2) In subsection (1)—

(a) in the opening words—

(i) after “Customs and Excise Acts 1979” insert “ or Part 1 of the Taxation (Cross-border Trade) Act 2018 ”, and

(ii) omit “or vessel”, and

(b) in the words after paragraph (c), omit “or vessel”.

(3) In subsection (2), in both places, omit “or vessel”.

(4) In subsection (3), omit “This section shall apply in relation to aircraft as it applies in relation to vehicles or vessels but”.

(5) In the heading, omit “or vessels”.

Commencement Information

I1 Sch. 7 para. 111 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

I2 Sch. 7 para. 111 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)