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

SCHEDULES

SCHEDULE 7 U.K. Import duty: consequential amendments

PART 3 U.K. Amendments of other enactments

Customs and Excise Duties (General Reliefs) Act 1979 U.K.

129 U.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

I1 Sch. 7 para. 129 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

I2 Sch. 7 para. 129 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)