SCHEDULES

SCHEDULE 7Import duty: consequential amendments

PART 2Amendments of CEMA 1979

I1I278

1

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

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).