SCHEDULE 1Customs duties etc: amendments relating to the Northern Ireland Protocol
Amendments of TCTA 2018
8
(1)
Schedule 1 (customs declarations) is amended as follows.
(2)
In paragraph 1(4)—
(a)
in paragraph (a), after “United Kingdom” insert “
, or removed to Northern Ireland,
”
;
(b)
in paragraph (b), before “the export” insert “
in the case of goods exported from the United Kingdom,
”
.
(3)
In paragraph 2(2)—
(a)
in paragraph (a), for the words from “in the United Kingdom” to the end substitute “
in, or outside, a specified place
”
;
(b)
in paragraph (b)—
(i)
after “have” insert “
, or do not have,
”
;
(ii)
for “the United Kingdom or to a specified place outside the United Kingdom” substitute “
a specified place
”
.