Approval of transit sheds (temporary storage facilities)2.

(1)

8th April 2019 is appointed as the day on which the following provisions of the Taxation (Cross-border Trade) Act 20185, Schedule 7 come into force—

(a)

paragraph 16(1), but only so far as relevant to sub-paragraphs (b) and (c) of this paragraph;

(b)

paragraph 16(2)(a);

(c)

paragraph 16(3).

(2)

8th April 2019 is appointed as the day on which section 29(1) of that Act and paragraph 3 of that Schedule come into force, but only so far as relevant to paragraph (1) of this regulation.

(3)

This regulation does not apply so far as section 29(1) and Schedule 7 mentioned above are already in force by virtue of section 57(1)(a) of that Act.