The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020

CHAPTER 1 Consequential provisions

References to section 13 of the Customs and Excise (General Reliefs) Act 1979

9.  Any reference in any provision made by or under any enactment to orders made under section 13(1) of the Customs and Excise Duties (General Reliefs) Act 1979(1) is to be read as including a reference to any regulations made under section 51 of the Taxation (Cross-border Trade) Act 2018 that grant relief from VAT or excise duty to persons entering the United Kingdom.

References to a person entering the United Kingdom

10.—(1) Where provision is made by or under any enactment to the effect that, on entering the United Kingdom, a person—

(a) is not required to pay any value added tax chargeable in respect of specified goods imported into the United Kingdom, or

(b) is otherwise relieved of the payment of value added tax on specified goods,

the reference to the United Kingdom is to be interpreted as including a control zone.

(2) In this regulation ‘control zone’ has the same meaning as in article 2(4) of the Channel Tunnel (Customs and Excise) Order 1990(2).

(1)

Section 13(1) was amended by the Taxation (Cross-border Trade) Act 2018 (c. 22), section 29 and paragraphs 118 and 131(1) and (2)(a) to (c) of Schedule 7.

(2)

S.I. 1990/2167; amended by S.I. 1993/1813, 1994/1405 and 2011/1043. Further amendments are made by S.I. 2018/1247 but these have not been brought into force.