Taxation (Cross-border Trade) Act 2018

49(1)Section 53 (entry outwards of goods) is amended as follows.U.K.

(2)Omit subsections (1) to (7).

(3)In subsection (8)—

(a)for “of which entry is required under this section” substitute “ which are required to be exported in accordance with the applicable export provisions ”, and

(b)for the words from “before entry has” to “and where” substitute “ before the applicable export provisions have been complied with, and ”.

(4)Omit subsections (10) to (12).

Commencement Information

I1Sch. 7 para. 49 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

I2Sch. 7 para. 49 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)