Part 2Amendment of secondary legislation relating to value added tax
Part 16 (importations, exportations and removals)63
In regulation 118 (enactments excepted)56 —
a
in the opening words, after “are to apply”, insert “to importations”;
b
after paragraph (c), insert—
ca
the Taxation (Cross-border Trade) Act 201857—
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,