Taxation (Cross-border Trade) Act 2018

112U.K.In section 164 (power to search persons), in subsection (4)—

(a)after paragraph (d) insert—

(da)any person in, entering or leaving a railway customs area;

(db)any person who is on board a railway vehicle which—

(i)is in a railway customs area,

(ii)has entered the United Kingdom but has not yet arrived at a railway customs area in the course of its journey, or

(iii)has left a railway customs area and has not yet left the United Kingdom in the course of its journey;, and

(b)in paragraph (e), for “transit shed” substitute “ temporary storage facility ”.

Commencement Information

I1Sch. 7 para. 112 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

I2Sch. 7 para. 112 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)