8.  For Note (6) substitute—

“(6) In Item 6—

(a) “port” and “temporary storage facility” have the same meanings as in the Management Act;

(b) “international railway area” means—

(i) any place which may be designated as a railway customs area by virtue of section 26(1ZB) of the Management Act M1 , or

(ii) such other place relating to international rail travel as may be specified in a notice published by the Commissioners;

(c) “railway vehicle” has the same meaning as in section 83 of the Railways Act 1993 M2 .”.

Commencement Information

I1 Reg. 8 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M1 Section 26(1ZB) of the Customs and Excise Management Act 1979 was inserted by paragraph 18(3) of Schedule 7 to the Taxation (Cross-border Trade) Act 2018 with effect from a day to be appointed.

M2 “Railway vehicle” is defined in section 83 of the Railways Act 1993 (c. 43).