SCHEDULES

SCHEDULE 7Import duty: consequential amendments

PART 2Amendments of CEMA 1979

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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 ”.