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
I1Reg. 36 not in force at made date, see reg. 1(1)
I2Reg. 36 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
Marginal Citations