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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(1), 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(2).”.
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.
“Railway vehicle” is defined in section 83 of the Railways Act 1993 (c. 43).
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