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There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018, Paragraph 12.
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12(1)Section 22 (approval of examination stations at customs and excise airports) is amended as follows.U.K.
(2)In subsection (1), omit “and subject to such conditions and restrictions”.
(3)After subsection (1) insert—
“(1A)In any case where they consider it would facilitate the administration, collection or enforcement of any duty of customs, the Commissioners may by regulations—
(a)specify conditions which must be met before an approval is granted, or
(b)specify other conditions which they may, in any particular case, require to be met before an approval is granted.
(1B)In any other case, an approval has effect subject to such conditions and restrictions as the Commissioners think fit.”
(4)Omit subsection (3).
Commencement Information
I1Sch. 7 para. 12 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
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