Finance Act 2022

75 Reference documents: amount of import duty

After section 32 of TCTA 2018 insert—

“32A Reference documents

(1) This section applies where regulations made under any of sections 8 to 19 make provision by reference to a document.

(2) The reference is to be construed—

(a) as a reference to the document as modified by notice by the appropriate authority from time to time;

(b) if the appropriate authority declares by notice that the document is replaced by another document, as a reference to that other document.

(3) Subsection (2) does not apply to the extent that the effect of the modification or replacement of the document would be to alter the amount of import duty applicable under this Part to any goods.

(4) A notice under this section must be published in such manner as the authority issuing it considers appropriate.

(5) Section 32(10) applies to a notice under this section as it applies to a public notice.

(6) In this section—

• “appropriate authority”, in relation to regulations that make provision by reference to a document, means the person who made the regulations;

• “modified” means amended, added to or omitted from.”