PART 5 U.K.Application of provision made by or under the customs and excise Acts

Application of the Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020 U.K.

36.  Regulations 1 to 4 of the Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020 M1 apply for the purposes of duty charged under section 30C of the Act as if—

(a) any reference to the importation of goods were to their removal to Great Britain from Northern Ireland; and

(b) any reference to an exportation of goods included the exit of goods from Great Britain that are being removed to Northern Ireland.

Commencement Information

I1 Reg. 36 not in force at made date, see reg. 1(1)

I2 Reg. 36 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M1 S.I. 2020/1439.