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Taxation (Cross-border Trade) Act 2018

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This is the original version (as it was originally enacted).

Customs and Excise Duties (General Reliefs) Act 1979

132(1)Section 13A (reliefs from duties and taxes for persons enjoying certain immunities and privileges) is amended as follows.

(2)In subsection (1), for “duties of customs or excise,” substitute “any relevant levy, any duty of excise,”.

(3)In subsection (3)(a), for “any duty of customs or excise,” substitute “any relevant levy, any duty of excise,”.

(4)In subsection (6), for ““duty of customs” includes” substitute ““relevant levy” means”.

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