Taxation (Cross-border Trade) Act 2018

67 (1) Section 65 (power to refuse or cancel clearance of ship or aircraft) is amended as follows.

(2) In subsection (1)—

(a) in the opening words, after “the Customs and Excise Acts 1979” insert “or Part 1 of the Taxation (Cross-border Trade) Act 2018”,

(b) in paragraph (a), for “ship or aircraft” substitute “vehicle required to obtain clearance to depart the United Kingdom,”, and

(c) for paragraph (b) substitute—

“(b) where clearance has been given in respect of a vehicle, any officer may at any time cancel the clearance before the vehicle has departed from the United Kingdom.”

(3) In subsection (2)—

(a) in the opening words, from the beginning to “may be served—” substitute “Any cancellation may be made orally, electronically or otherwise in writing, and if made in writing (but not electronically) may be served on the vehicle operator—”, and

(b) in paragraph (c), for “ship or aircraft” substitute “vehicle”.

(4) For subsection (3) substitute—

“(3) Where a clearance is cancelled, it forthwith becomes void.”

(5) In the heading, for “ship or aircraft” substitute “vehicle”.