87(1)Section 99 (provisions as to deposit in Queen's warehouse) is amended as follows.U.K.
(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 ”.
Commencement Information
I1Sch. 7 para. 87 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I2Sch. 7 para. 87 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)