Amendment of the Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 20199
1
The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 201936 are amended as follows.
2
In regulation 6 (declarations, trade remedies, cessation of EU customs law)—
a
in paragraph (13) in the text inserted as regulation 33(2C) and 33(2D), for “April” in each place it occurs substitute “November”;
b
omit paragraph (16);
c
in paragraph (20) for paragraph (3) of new regulation 53A substitute—
3
For the purposes of this regulation—
a
an “importation period” is any continuous six month period commencing on—
i
the day after the date on which the Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 201937 commence;
ii
the day after the period in paragraph (i) terminates;
iii
the anniversary of the day in paragraphs (i) or (ii);
b
a “notice made by the Secretary of State under section 13 of the Act” includes a notice made by the Secretary of State under—
i
regulation 96A(1) of the Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019;
ii
regulation 101C(2)(a) of the Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019.
3
In regulation 8(3)(d) in the text inserted after paragraph 4(1) omit “(but not the guarantee)”.
4
For regulation 9(5) substitute—
5
In regulation 8(1) for “(7)” substitute “(7D)”.