Taxation (Cross-border Trade) Act 2018

24 (1) Section 33 (power to inspect aircraft, aerodromes, records, etc) is amended as follows.

(2) In subsection (1)—

(a) in the opening words—

(i) for “commander of an aircraft” substitute “vehicle operator of a vehicle which is an aircraft or railway vehicle”, and

(ii) for “to board the aircraft” substitute “to board the vehicle”, and

(b) in paragraphs (a) and (b), for “the aircraft” substitute “the vehicle”.

(3) In subsection (2)—

(a) after “any aerodrome” insert “or railway customs area”, and

(b) after “the aerodrome” insert “or railway customs area”.

(4) After subsection (3) insert—

“(3A) If so required by the Commissioners, the person in control of a railway customs area shall—

(a) keep a record in such form and manner as the Commissioners may approve of all railway vehicles arriving at or departing from the area,

(b) keep that record available and produce it on demand to any officer, together with all other documents kept in the area which relate to the movement of railway vehicles, and

(c) permit any officer to make copies of and take extracts from any such record or document.”

(5) In the heading, after “aerodromes,” insert “railway vehicles and customs areas,”.