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,