C1C2PART 1Import duty
Annotations:
Modifications etc. (not altering text)
C2
Pt. 1 applied (31.12.2020) by The Customs Transit Procedures (EU Exit) Regulations 2018 (S.I. 2018/1258), art. 1(2), Sch. 2 para. 25(2); S.I. 2020/1643, reg. 2, Sch.
Supplementary
I1I228Requirement to have regard to international obligations
1
In exercising any function under any provision made by or under this Part—
a
the Treasury,
b
the Secretary of State,
c
HMRC,
d
the TRA, and
e
any other public body,
must have regard to international arrangements to which Her Majesty's government in the United Kingdom is a party that are relevant to the exercise of the function.
2
This section is not to be read as affecting the circumstances in which any obligation to have regard to such matters would otherwise have arisen.
Pt. 1 applied (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 1994 c. 23, Sch. 9ZB para. 1(3)(4) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)); S.I. 2020/1642, reg. 9)