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

SCHEDULES

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

Finance Act 1994 U.K.

8 (1) In section 12 of the Finance Act 1994 (assessments to excise duty), omit subsection (2A). U.K.

(2) In consequence of the amendment made by sub-paragraph (1), omit regulation 9 of the Excise Duty Points (Duty Suspended Movements of Excise Goods) Regulations 2001.

Commencement Information

I1 Sch. 9 para. 8 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(c) (with reg. 6)