Taxation (Cross-border Trade) Act 2018

78 (1) Section 78 (customs and excise control of persons entering or leaving the United Kingdom) is amended as follows. U.K.

(2) In subsection (1)—

(a) in paragraph (b), for “chargeable” substitute “ taxable ”,

(b) in the words after paragraph (b), after “by virtue of” insert “ provision made by regulations under section 19 of the Taxation (Cross-border Trade) Act 2018 relating to any relief conferred on persons entering the United Kingdom or ”, and

(c) in the second sentence, for “subsection “chargeable goods” means” substitute “ subsection “taxable goods” means ”.

(3) Omit subsection (1B).

Commencement Information

I1 Sch. 7 para. 78 in force for specified purposes at 13.9.2018, see s. 57(1)(a)