18(1)Section 26 (power to regulate movements of goods into and out of Northern Ireland by land) is amended as follows.U.K.
(2)In subsection (1), omit the words after paragraph (b).
(3)After subsection (1) insert—
“(1ZA)The Commissioners may, for the purpose of safeguarding the revenue, by regulations—
(a)apply any provision made by or under this Act so that it applies in relation to any road or railway vehicle (with or without modifications),
(b)provide for any provision made by or under this Act not to apply in relation to any road or railway vehicle, and
(c)make provision for the designation of any area as a railway customs area for the purposes of this Act (referred to in this Act as a “railway customs area”).
(1ZB)An area may be designated as a railway customs area if it is—
(a)a place at which goods are loaded onto or unloaded from, or passengers board or disembark from, a railway vehicle before it departs or enters the United Kingdom, or
(b)an area adjoining such a place.
(1ZC)Regulations under this section may make different provision in relation to different classes or descriptions of goods and, in particular, in relation to different classes or descriptions of vehicles.”
(4)In subsection (1A), for “subsection (1) above” substitute “ this section ”.
(5)In subsection (2), for “subsection (1) above” substitute “ this section ”.
(6)In the heading, for “Northern Ireland” substitute “ United Kingdom ”.
Commencement Information
I1Sch. 7 para. 18 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I2Sch. 7 para. 18 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)