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”.