Modifications etc. (not altering text)
C1Pt. 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)
C2Pt. 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.
C3Pt. 1 modified (19.6.2023) by The Customs (Origin of Chargeable Goods: Developing Countries Trading Scheme) Regulations 2023 (S.I. 2023/557), regs. 1(1), 7 (with reg. 1(3))
C4Pt. 1 applied (31.1.2024) by S.I. 2020/1605, reg. 25A (as inserted by The Taxation (Cross-border Trade) (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/12), regs. 1(2), 3(3))
(1)This section applies where regulations made under any of sections 8 to 19 make provision by reference to a document.
(2)The reference is to be construed—
(a)as a reference to the document as modified by notice by the appropriate authority from time to time;
(b)if the appropriate authority declares by notice that the document is replaced by another document, as a reference to that other document.
(3)Subsection (2) does not apply to the extent that the effect of the modification or replacement of the document would be to alter the amount of import duty applicable under this Part to any goods.
(4)A notice under this section must be published in such manner as the authority issuing it considers appropriate.
(5)Section 32(10) applies to a notice under this section as it applies to a public notice.
(6)In this section—
“appropriate authority”, in relation to regulations that make provision by reference to a document, means the person who made the regulations;
“modified” means amended, added to or omitted from.]
Textual Amendments
F1S. 32A inserted (24.2.2022) by Finance Act 2022 (c. 3), s. 75