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

Income Tax (Trading and Other Income) Act 2005 U.K.

155 U.K. In section 869 (general calculation rules, etc: penalties, interest and VAT surcharges), in subsection (4), in the entry relating to a penalty under section 25 or 26 of the Finance Act 2003, for “Customs, export and import duties” substitute “ Customs duties ”.

Commencement Information

I1 Sch. 7 para. 155 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

I2 Sch. 7 para. 155 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)