SCHEDULES
SCHEDULE 1Customs duties etc: amendments relating to the Northern Ireland Protocol
Amendments of TCTA 2018
5
In section 36 (outward processing procedure), in subsection (2)—
(a)
in paragraph (a), after “the United Kingdom”, in the first place it occurs, insert “
as a result of the removal of the goods from Great Britain
”
;
(b)
in paragraph (b), after “the United Kingdom” insert “
and removed to Great Britain (whether in the course of that importation or otherwise)
”
.