- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made).
63. In regulation 118 (enactments excepted)(1) —
(a)in the opening words, after “are to apply”, insert “to importations”;
(b)after paragraph (c), insert—
“(ca)the Taxation (Cross-border Trade) Act 2018(2)—
(i)section 16 (value of chargeable goods),
(ii)section 36 (outward processing procedure),
(iii)Schedule 2, Part 5 (authorised use procedure), except to the extent that it relates to the matters referred to in regulation 119(2)(a), and
(iv)Schedule 2, Part 6 (temporary admission procedure), except to the extent that it relates to full relief from a liability to import duty in relation to a temporary admission procedure,”.
Regulation 118 excepts the application of various enactments which apply by virtue of section 16 of VATA. Section 16(1) was substituted by paragraph 13 of Schedule 8 to TCTA. Section 16(1) applies to the entry of goods into Great Britain following their removal from Northern Ireland by virtue of paragraph 3(3) of Schedule 9ZB to VATA which was inserted by Schedule 2 to TPTPA.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: