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
I1Reg. 8 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
Marginal Citations
M1Section 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).