8(1)Schedule 1 (customs declarations) is amended as follows.U.K.
(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 ”.
Commencement Information
I1Sch. 1 para. 8 in force at Royal Assent for specified purposes, see s. 11(1)(e)
I2Sch. 1 para. 8 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 9