Taxation (Cross-border Trade) Act 2018 (c. 22)

SCHEDULES

SCHEDULE 9 U.K. Excise duty amendments connected with withdrawal from EU

Customs and Excise Management Act 1979 U.K.

1 U.K. The Customs and Excise Management Act 1979 is amended as follows.

Commencement Information

I1 Sch. 9 para. 1 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(c)

2 U.K. In section 101 (excise licences), in subsection (4), after “the Customs and Excise Acts 1979” insert “ or made by regulations under section 45 of the Taxation (Cross-border Trade) Act 2018 ”.

Commencement Information

I2 Sch. 9 para. 2 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(c)

3 (1) Section 157 (bonds and security) is amended as follows. U.K.

(2) Omit subsection (1A).

(3) In subsection (2)—

(a) in paragraph (a), for the words from “either” to “United Kingdom” substitute “ on behalf of Her Majesty ”, and

(b) omit the sentence after paragraph (c).

(4) In consequence of the amendments made by this paragraph, in section 27 of the Finance Act 2000, omit subsections (3), (5) and (6).

Commencement Information

I3 Sch. 9 para. 3 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(c)