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

PART 1 U.K. Import duty

Modifications etc. (not altering text)

C1 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)

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 U.K.

29 Consequential amendments U.K.

(1) Schedule 7 contains amendments consequential on the provision made by this Part.

(2) The amendments made by that Schedule include amendments dealing with—

(a) reviews or appeals of decisions in relation to import duty (see sections 13A to 16 of, and Schedule 5 to, the Finance Act 1994), and

(b) penalties in relation to breaches of requirements in relation to import duty (see Part 3 of the Finance Act 2003).

Commencement Information

I1 S. 29 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

I2 S. 29 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

I3 S. 29(1) in force at 8.4.2019 for specified purposes by S.I. 2019/819, reg. 2(2) (with reg. 2(3))