SCHEDULES
SCHEDULE 7Import duty: consequential amendments
PART 2Amendments of CEMA 1979
I1I287
1
Section 99 (provisions as to deposit in Queen's warehouse) is amended as follows.
2
In subsection (1), after “the Customs and Excise Acts 1979” insert “
or Part 1 of the Taxation (Cross-border Trade) Act 2018
”
.
3
In subsection (4)—
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), after “thereon” insert “
has been paid
”
,
c
in the words after sub-paragraph (ii) of paragraph (b), omit the words from “and, in the case of goods” to the end, and
d
after that paragraph insert
; and
c
the requirements made by or under Part 1 of the Taxation (Cross-border Trade) Act 2018 have been complied with.
4
In subsection (6), after “the Customs and Excise Acts 1979” insert “
or Part 1 of the Taxation (Cross-border Trade) Act 2018
”
.
5
In subsection (7), after “the Customs and Excise Acts 1979” insert “
or Part 1 of the Taxation (Cross-border Trade) Act 2018
”
.