129U.K.In section 11 (relief from excise duty on certain foreign goods re-imported), in subsection (2), for “were entered for transit or transhipment” substitute “ were declared for a transit procedure under Part 1 of the Taxation (Cross-border Trade) Act 2018 ”.
Commencement Information
I1Sch. 7 para. 129 in force for specified purposes at 13.9.2018, see s. 57(1)(a)