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SCHEDULES

SCHEDULE 1Customs duties etc: amendments relating to the Northern Ireland Protocol

Amendments of TCTA 2018

5In 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)”.