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
I1Sch. 7 para. 78 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I2Sch. 7 para. 78 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)