PART 2Ozone-depleting substances
SECTION 2Amendment and saving of retained direct EU legislation
Article 24 (new substances)23
1
Article 24 is amended as follows.
2
In paragraph 1—
a
for “customs territory of the Community” substitute “United Kingdom, to exports subsequent to imports already exempted”;
b
for the words from “as referred to in Regulation (EC) No 450/2008” to the end of the sentence substitute “in accordance with the applicable provisions of the Taxation (Cross-border Trade) Act 2018, unless such imports have been declared to a customs procedure, including outward processing, or exported under the provisions of the Taxation (Cross-border Trade) Act 2018, destroyed or abandoned to the exchequer.”.
3
In paragraph 2—
a
in the first subparagraph, for “Commission shall” substitute “appropriate authority shall, by regulations”;
b
omit the second subparagraph.
4
In paragraph 3—
a
in the first sentence, for “Commission shall” substitute “appropriate authority shall, by regulations”;
b
omit the second sentence.