Taxation (Post-transition Period) Act 2020

Amendments of TCTA 2018

6 In section 37 (minor definitions), in subsection (1), at the appropriate places insert—

• ““the customs and excise Acts” has the meaning it has in CEMA 1979 (see section 1(1) of that Act);”;

• ““qualifying Northern Ireland goods” has the meaning it has in the European Union (Withdrawal) Act 2018 (see section 8C(6) of that Act);”;

• ““Union customs legislation” means provisions contained in “customs legislation” within the meaning of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (see Article 5(2) of that Regulation), as they have effect as a result of section 7A of the European Union (Withdrawal) Act 2018;”;

• ““Union goods” has the meaning it has in that Regulation;”.