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).