Source: http://www.legislation.gov.uk/ukpga/2018/22/contents/enacted
Timestamp: 2020-07-04 03:28:28
Document Index: 582925263

Matched Legal Cases: ['ART 1', 'ART 2', 'ART 3', 'ART 4', 'ART 5', 'ART 1', 'ART 2', 'ART 3', 'ART 4', 'ART 5', 'ART 6', 'ART 2', 'ART 3', 'ART 4', 'arts 2', 'ART 2', 'ART 3', 'ART 4', 'ART 5', 'ART 2', 'ART 3', 'ART 4', 'ART 1', 'ART 2', 'ART 1']

PART 1 Import duty
1.Charge to import duty
2.Chargeable goods
3.Obligation to declare goods for a Customs procedure on import
4.When liability to import duty incurred
5.Goods not presented to Customs or Customs declaration not made
6.Person liable to import duty
7.Amount of duty: introduction
8.The customs tariff
9.Preferential rates: arrangements with countries or territories outside UK
10.Preferential rates given unilaterally
11.Quotas
12.Tariff suspension
13.Dumping of goods, foreign subsidies and increases in imports
14.Increases in imports or changes in price of agricultural goods
15.International disputes etc
16.Value of chargeable goods
17.Place of origin of chargeable goods
18.Currency
19.Reliefs
20.Notification and payment of import duty, etc
21.Customs agents
22.Authorised economic operators
23.Approvals and authorisations granted under regulations
24.Rulings as to application of customs tariff or place of origin
25.Disclosure of information
26.Co-operation with other customs services
27.Fees for exercise of functions in connection with import duty
28.Requirement to have regard to international obligations
30.General provision for the purposes of import duty
31.Territories forming part of a customs union with UK
32.Regulations etc
33.Meaning of “domestic goods”
34.Presentation of goods to Customs on import or export
35.Exports made in accordance with applicable export provisions
36.Outward processing procedure
37.Minor definitions
38.Table of definitions
PART 2 Export duty
39.Charge to export duty
40.Regulations under section 39: supplementary
PART 3 Value added tax
41.Abolition of acquisition VAT and extension of import VAT
42.EU law relating to VAT
43.Other VAT amendments connected with withdrawal from EU
PART 4 Excise duties
44.Excise duties: postal packets sent from overseas
45.General regulation making power for excise duty purposes etc
46.Exercise of information powers in connection with excise duty
47.EU law relating to excise duty
48.Regulations under ss. 44 to 47
49.Sections 44 to 48: interpretation
50.Excise duty amendments connected with withdrawal from EU
PART 5 Other provision connected with withdrawal from EU
51.Power to make provision in relation to VAT or duties of customs or excise
52.Subordinate legislation relating to VAT or duties of customs or excise
53.Meaning of “excise duty”
54.Prohibition on collection of certain taxes or duties on behalf of country or territory without reciprocity
55.Single United Kingdom customs territory
56.Consequential and transitional provision
1.Presentation of goods to Customs and period for making Customs declaration etc
2.Eligibility of persons to make Customs declarations
3.Time at which Customs declarations required or authorised to be made
4.Form of Customs declarations and how they are made
5.(1) In cases specified in a public notice given by...
6.(1) In cases specified in a public notice given by...
7.Contents of Customs declarations
8.A public notice given by HMRC Commissioners—
9.Simplified Customs declarations etc
10.Acceptance of Customs declarations
11.(1) If HMRC are satisfied that— (a) the goods have...
12.For the purposes of this Schedule a Customs declaration is...
13.Verification of Customs declarations
14.(1) This paragraph applies if an HMRC officer considers at...
15.Amendment or withdrawal of Customs declarations
16.Once a relevant event occurs, the person making the declaration...
17.Releasing and discharging goods to and from Customs procedures
18.Declarations for different Customs procedures
19.Notifications given by HMRC or HMRC officers
PART 1 Entitlement to declare goods for special customs procedures
1.(1) HMRC Commissioners may by regulations make provision entitling a...
PART 2 Storage procedure
2.Meaning of goods declared for “a storage procedure”
3.Keeping of goods in premises approved by HMRC
4.Keeping of goods in free zones
PART 3 Transit procedure
5.Meaning of goods declared for “a transit procedure”
6.Other requirements in relation to transit procedure
7.Deeming a declaration for a transit procedure to be made
PART 4 Inward processing procedure
9.Meaning of goods declared for “an inward processing procedure” in the standard form
10.Other requirements in relation to inward processing procedure in the standard form
11.Meaning of goods declared for “an inward processing procedure” in the supplementary form
12.Requirements in relation to inward processing procedure in the supplementary form
PART 5 Authorised use procedure
13.Meaning of goods declared for “an authorised use procedure”
14.Other requirements in relation to authorised use procedure
PART 6 Temporary admission procedure
15.Meaning of goods declared for “a temporary admission procedure”
16.Other requirements in relation to temporary admission procedure
18.Discharge of special Customs procedures: rules applicable to all procedures
19.Discharge of special Customs procedures: rules applicable to particular procedures
20.Discharge of special Customs procedures: other provision
21.Liability to import duty imposed on persons other than declarant etc
22.Changes in nature of goods while subject to a special Customs procedure etc
23.Use of equivalent domestic goods
1.For the purposes of section 10— (a) a country or...
PART 2 Least developed countries
PART 3 Other eligible developing countries
PART 4 Power to amend Parts 2 and 3
2.(1) The Secretary of State may by regulations add countries...
1.Meaning of “dumped”
2.Meaning of “the margin of dumping”
3.Meaning of “subsidised”, “countervailable subsidy” and related terms
4.Meaning of “the amount of the subsidy”
5.Meaning of “injury”
6.Meaning of “UK industry”
7.Meaning of “like goods”
PART 2 Dumping and subsidisation investigations
8.Dumping and subsidisation investigations
9.Initiation of a dumping or a subsidisation investigation
10.Conduct of a dumping or a subsidisation investigation
11.Provisional affirmative determinations and final affirmative or negative determinations
12.Termination of a dumping or a subsidisation investigation
PART 3 Provisional remedy: requiring a guarantee
13.TRA’s duty to recommend requiring guarantees
14.TRA’s recommendations regarding requiring a guarantee
15.Secretary of State’s power to require a guarantee
16.Extension of the period of a provisional remedy in a dumping investigation
PART 4 Definitive remedies: anti-dumping amount or countervailing amount
17.TRA’s duty to recommend an anti-dumping amount or countervailing amount
18.TRA’s recommendations about an anti-dumping amount or a countervailing amount
19.(1) Regulations may make provision authorising the TRA, in specified...
20.Secretary of State’s power to accept or reject a recommendation
21.Reviews of continuing application of an anti-dumping amount or a countervailing amount
22.Variation or revocation following an international dispute decision
PART 5 Undertakings
23.Acceptance of undertakings
24.Reviews of undertakings etc
25.The economic interest test
26.Suspension of anti-dumping or anti-subsidy remedies
27.Not subject to both application of an anti-dumping amount and a countervailing amount
28.Investigations regarding repayments and discharge of a guarantee
29.Registration
30.Reconsideration, reviews and appeals
31.Notices
1.Meaning of importation in “increased quantities”
2.Meaning of “serious injury”
3.Meaning of “UK producers”
4.Meaning of “like goods”
5.Meaning of “directly competitive goods”
PART 2 Safeguarding investigations
6.Safeguarding investigation
7.Initiation of a safeguarding investigation
8.Conduct of a safeguarding investigation
9.Provisional affirmative determinations and final affirmative or negative determinations
10.Termination of a safeguarding investigation
PART 3 Provisional remedies: provisional safeguarding amount & provisional tariff rate quotas
11.TRA’s duty to recommend a provisional safeguarding amount or provisional tariff rate quota
12.TRA’s recommendations about a provisional safeguarding amount
13.TRA’s recommendations regarding provisional tariff rate quotas
14.Secretary of State’s power to apply a provisional safeguarding amount
15.Secretary of State’s power to subject goods to a provisional tariff rate quota
PART 4 Definitive remedies: definitive safeguarding amount & tariff rate quotas
16.TRA’s duty to recommend a definitive safeguarding amount or tariff rate quota
17.TRA’s recommendations about a definitive safeguarding amount
18.TRA’s recommendations regarding tariff rate quotas
19.Secretary of State’s power to apply a definitive safeguarding amount
20.Secretary of State’s power to subject goods to a tariff rate quota
21.Reviews
23.The economic interest test
24.Suspension of safeguarding remedies
25.Exceptions
26.Restrictions on successive safeguarding remedies
27.Interaction with anti-dumping remedies and anti-subsidy remedies
28.Investigations regarding repayments
29.Reconsideration, reviews and appeals
Import duty: notification of liability, payment etc
1.Notification of liability to pay import duty
2.(1) If HMRC consider that a person is liable to...
3.(1) HMRC Commissioners may by regulations make provision—
4.(1) The general rule is that a notification under paragraph...
5.Payment of import duty
7.In the case of goods declared for the free-circulation procedure,...
8.(1) In the case of goods declared for a special...
9.For the purposes of paragraphs 6 to 8 any reference...
10.Repayment of import duty
11.Remission of import duty
12.Recovery of import duty
Import duty: consequential amendments
PART 1 Replacement of EU customs duties
1.(1) Any direct EU legislation, so far as imposing or...
2.Provision relevant to the law relating to duties of customs...
PART 2 Amendments of CEMA 1979
3.CEMA 1979 is amended as follows.
4.(1) Section 1 (interpretation) is amended as follows.
5.(1) Section 2 (application to hovercraft) is amended as follows....
6.(1) Section 5 (time of importation, exportation, etc) is amended...
7.Omit section 9 (general duties of Commissioners in relation to...
8.(1) Section 10 (disclosure by Commissioners of certain information as...
9.(1) Section 20 (approval of wharves) is amended as follows....
10.(1) Section 20A (approved wharves) is amended as follows.
11.(1) Section 21 (control of movement of aircraft, etc into...
12.(1) Section 22 (approval of examination stations at customs and...
13.(1) Section 22A (examination stations) is amended as follows.
14.In section 23 (control of movement of hovercraft), in subsection...
15.In section 24 (control of movement of goods by pipe-line),...
16.(1) Section 25 (approval of transit sheds) is amended as...
17.(1) Section 25A (transit sheds) is amended as follows.
18.(1) Section 26 (power to regulate movements of goods into...
19.(1) Section 27 (officers’ powers of boarding) is amended as...
20.(1) Section 28 (officers’ powers of access, etc) is amended...
21.(1) Section 29 (officers’ powers of detention of ships, etc)...
22.(1) Section 30 (control of movement of uncleared goods within...
23.In section 31 (control of movement of goods to and...
24.(1) Section 33 (power to inspect aircraft, aerodromes, records, etc)...
25.(1) Section 34 (power to prevent flight of aircraft) is...
26.In the italic heading before section 35, for “Inward entry...
27.(1) Section 35 (report inwards) is amended as follows.
28.After section 35 insert— Obligation to confirm making of Customs...
29.Omit section 37A (initial and supplementary entries).
30.Omit section 37B (postponed entry).
31.Omit section 37C (provisions supplementary to ss. 37A and 37B)....
32.Omit section 38B (correction and cancellation of entry).
33.In section 39 (entry of surplus stores), before subsection (1)...
34.(1) Section 40 (removal of uncleared goods to Queen’s warehouse)...
35.(1) Section 41 (failure to comply with provisions as to...
36.(1) Section 42 (power to regulate unloading, removal, etc of...
37.(1) Section 43 (duty on imported goods) is amended as...
38.In section 44 (exclusion of s. 43(1) for importers etc...
39.Omit section 45 (deferred payment of customs duty).
40.Omit section 46 (goods to be warehoused without payment of...
41.Omit section 47 (relief from payment of duty of goods...
42.Omit section 48 (relief from payment of duty of goods...
43.(1) Section 49 (forfeiture of goods improperly imported) is amended...
44.(1) Section 50 (penalty for improper importation of goods) is...
45.In section 51 (special provisions as to proof in Northern...
46.For the italic heading before section 52 substitute “Breach of...
47.(1) Section 52 (meaning for this Part of “dutiable or...
48.After section 52 insert— Breach of applicable export provisions etc...
49.(1) Section 53 (entry outwards of goods) is amended as...
50.Omit section 54 (acceptance of incomplete entry).
51.Omit section 55 (correction and cancellation of entry).
52.Omit section 56 (failure to export).
53.Omit section 57 (delivery of entry by owner of exporting...
54.Omit section 58 (simplified clearance procedure).
55.Omit section 58A (local export control).
56.Omit section 58B (provisions supplementary to ss 58 and 58A)....
57.Omit section 58C (pipe-lines and export of ships and aircraft)....
58.Omit section 58D (operative date for Community purposes).
59.Omit section 58E (authentication of Community customs documents).
60.(1) Section 59 (restrictions on putting export goods alongside for...
61.In section 60 (additional restrictions as to certain export goods),...
62.In section 60A (power to make regulations about stores), in...
63.(1) Section 61 (supplementary provision relating to stores) is amended...
64.(1) Section 62 (information, documentation, etc as to export goods)...
65.(1) Section 63 (entry outwards of exporting ships) is amended...
66.(1) Section 64 (clearance outwards of ships and aircraft) is...
67.(1) Section 65 (power to refuse or cancel clearance of...
68.In section 66 (power to make regulations as to exportation,...
69.(1) Section 67 (offences in relation to exportation of goods)...
70.In section 68 (offences in relation to exportation of prohibited...
71.For section 69 substitute— Meaning of “coasting ship” (1) In this Part “coasting ship” means any ship for...
72.Omit section 70 (coasting trade —exceptional provisions).
73.(1) Section 74 (offences in connection with carriage of goods...
74.Omit section 75A (records relating to importation and exportation).
75.Omit section 75C (records relating to goods subject to certain...
76.(1) Section 77 (information in relation to goods imported or...
77.Omit section 77C (information powers relating to goods subject to...
78.(1) Section 78 (customs and excise control of persons entering...
79.(1) Section 80 (power to require information or production of...
80.In section 82 (power to haul up revenue vessels, patrol...
81.(1) Section 85 (penalty for interfering with revenue vessels, etc)...
82.In section 88 (forfeiture of ship, aircraft or vehicle constructed,...
83.In section 90 (forfeiture of ship or aircraft unable to...
84.In section 92 (approval of warehouses), omit subsections (2) to...
85.In section 93 (regulation of warehouses and warehoused goods), before...
86.In section 98 (procedure on warehouse ceasing to be approved),...
87.(1) Section 99 (provisions as to deposit in Queen’s warehouse)...
88.(1) Section 100 (general offences relating to warehouses and warehoused...
89.In section 112 (power of entry upon premises, etc of...
90.Omit section 119 (delivery of imported goods on giving of...
91.Omit section 120 (regulations for determining origin of goods).
92.(1) Section 121 (power to impose restrictions where duty depends...
93.Omit section 122 (regulations where customs duty depends on use)....
94.In section 123 (repayment of duty where goods returned or...
95.(1) Section 124 (forfeiture for breach of certain conditions) is...
96.Omit section 125 (valuation of goods for purpose of ad...
97.(1) Section 129 (power to remit or repay duty on...
98.Omit section 130 (power to remit or repay duty on...
99.(1) Section 131 (enforcement of bond in respect of goods...
100.In section 133 (general provisions as to claims for drawback),...
101.In section 134 (drawback and allowance on goods damaged or...
102.In section 135 (time limit on payment of drawback or...
103.(1) Section 136 (offences in connection with claims for drawback,...
104.(1) Section 137 (recovery of duties and calculation of duties,...
105.(1) Section 141 (forfeiture of ships, etc used in connection...
106.In section 154 (proof of certain other matters), in subsection...
107.(1) Section 159 (power to examine and take account of...
108.In section 160 (power to take samples), in subsection (4)—...
109.After section 160 insert— Examination of goods and samples: supplementary...
110.In section 162 (power to enter land for or in...
111.(1) Section 163 (power to search vehicles or vessels) is...
112.In section 164 (power to search persons), in subsection (4)—...
113.In section 166 (agents), after subsection (2) insert—
114.In section 170 (penalty for fraudulent evasion of duty, etc),...
115.In section 171 (general provisions as to offences and penalties),...
116.In section 172 (regulations), in subsection (3), for “section 120”...
117.(1) Schedule 2A (supplementary provisions relating to the detention of...
118.Customs and Excise Duties (General Reliefs) Act 1979
119.Omit section 1 (reliefs from customs duty for conformity with...
120.Omit section 2 (reliefs from customs duty referable to Community...
121.Omit section 3 (power to exempt particular importations of certain...
122.Omit section 4 (administration of reliefs under section 1 and...
123.Omit section 5 (relief from customs duty of certain goods...
124.In the italic heading before section 7, omit “miscellaneous” and...
125.(1) Section 7 (power to provide for reliefs from duty...
126.In section 8 (relief from customs or excise duty on...
127.In section 9 (relief from customs or excise duty on...
128.Omit the italic heading before section 10.
129.In section 11 (relief from excise duty on certain foreign...
130.In section 12 (supply of duty-free goods to Her Majesty’s...
131.(1) Section 13 (power to provide, in relation to persons...
132.(1) Section 13A (reliefs from duties and taxes for persons...
133.In section 13B (persons to whom section 13A applies), omit...
134.In section 13C (offence where relieved goods used, etc, in...
135.Omit section 14 (produce of the sea or continental shelf)...
136.(1) Section 15 (false statements etc in connection with reliefs...
137.Omit section 16 (annual reports to Parliament).
138.(1) Section 17 (orders and regulations) is amended as follows....
139.Isle of Man Act 1979
140.In section 8 (removal of goods from Isle of Man...
141.In section 9 (removal of goods from United Kingdom to...
142.Finance Act 1994
143.In section 16 (appeals to tribunal), omit subsections (11) and...
144.In section 17 (interpretation), in subsection (2)—
145.(1) Schedule 5 (decisions subject to review and appeal) is...
146.Terrorism Act 2000
147.Finance Act 2003
148.(1) Section 24 (introductory) is amended as follows.
149.In section 25 (penalty for evasion), omit subsection (3).
150.(1) Section 26 (penalty for contravention of relevant rule) is...
151.In section 32 (no prosecution after demand notice for penalty...
152.In section 38 (admissibility of certain statements and documents), omit...
153.Income Tax (Trading and Other Income) Act 2005
154.In section 54 (trading income: penalties, interest and VAT surcharges),...
155.In section 869 (general calculation rules, etc: penalties, interest and...
156.Borders, Citizenship and Immigration Act 2009
157.Corporation Tax Act 2009
VAT amendments connected with withdrawal from EU
PART 1 Amendments of Value Added Tax Act 1994
1.Amendment of the Value Added Tax Act 1994
2.(1) Section 1 (imposition of charge to value added tax)...
3.In section 2 (rate of VAT), in subsection (1)—
4.Omit section 3A (supplies of electronic, telecommunication and broadcasting services:...
5.In Section 5 (meaning of supply: alteration by Treasury order),...
6.(1) Section 6 (time of supply) is amended as follows....
7.(1) Section 7 (place of supply of goods) is amended...
8.In section 7A (place of supply of services), for subsection...
9.In section 9 (place where supplier or recipient of services...
10.In section 9A (reverse charge on gas, electricity, heat or...
11.Omit sections 10 to 14 (acquisition of goods from member...
12.In the italic heading before section 15, omit “from outside...
13.For section 16 substitute— Application of customs enactments (1) The provision made by or under—
14.After that section insert— Postal packets (1) The Commissioners may by regulations impose a liability to...
15.(1) Section 17 (free zone regulations) is amended as follows....
16.(1) Section 18 (place and time of acquisition or supply)...
17.In section 18A (fiscal warehousing), in subsection (4)—
18.(1) Section 18B (fiscally warehoused goods: relief) is amended as...
19.In section 18C (warehouses and fiscal warehouses: services), in subsection...
20.(1) Section 18D (removal from warehousing: accountability) is amended as...
21.In section 18F (sections 18A to 18E: supplementary), in subsection...
22.Omit section 20 (valuation of acquisitions from other member States)....
23.(1) Section 21 (value of imported goods) is amended as...
24.(1) Section 24 (input tax and output tax) is amended...
25.(1) Section 25 (payment by reference to accounting periods and...
26.In section 26 (input tax allowable under section 25), in...
27.In section 27 (goods imported for private purposes), in subsection...
28.(1) Section 29A (reduced rate) is amended as follows.
29.(1) Section 30 (zero-rating) is amended as follows.
30.(1) Section 31 (exempt supplies and acquisitions) is amended as...
31.(1) Section 33 (refunds of VAT in certain cases) is...
32.(1) Section 33A (refunds of VAT to museums and galleries)...
33.(1) Section 33B (refunds of VAT to Academies) is amended...
34.(1) Section 33C (refunds of VAT to charities within section...
35.(1) Section 33E (power to extend refunds of VAT to...
36.(1) Section 34 (capital goods) is amended as follows.
37.(1) Section 35 (refund of VAT to persons constructing certain...
38.Omit section 36A (relief from VAT on acquisition if importation...
39.(1) Section 37 (relief from VAT on importation of goods)...
40.In section 38 (importation of goods by taxable persons)—
41.In section 39 (repayment of VAT to those in business...
42.Omit section 39A (applications for forwarding of VAT repayment claims...
43.Omit section 40 (refunds in relation to new means of...
44.(1) Section 41 (application to the Crown) is amended as...
45.(1) Section 41A (supply of goods or services by public...
46.(1) Section 43 (groups of companies) is amended as follows....
47.(1) Section 44 (supplies to groups) is amended as follows....
48.(1) Section 45 (partnerships) is amended as follows.
49.(1) Section 46 (business carried on in divisions or by...
50.(1) Section 47 (agents etc) is amended as follows.
51.(1) Section 48 (VAT representatives and security) is amended as...
52.In section 50A (margin schemes), in subsection (5), omit “,...
53.In section 52 (trading stamp schemes)— (a) in the opening...
54.In section 54 (farmers etc), for subsection (8) substitute—
55.In section 55A (customers to account for tax on supplies...
56.In section 58 (general provisions relating to the administration and...
57.After section 58 insert— International VAT arrangements (1) The Commissioners may make regulations imposing obligations on taxable...
58.(1) Section 62 (incorrect certificates as to zero-rating etc) is...
59.(1) Section 65 (inaccuracies in EC sales statements or in...
60.(1) Section 66 (failure to submit EC sales statement or...
61.In section 69 (breaches of regulatory provisions), in subsection (1),...
62.In section 69C (transactions connected with VAT fraud), in subsection...
63.(1) Section 72 (offences) is amended as follows.
64.(1) Section 73 (failure to make returns etc) is amended...
65.In section 74 (interest on VAT recovered or recoverable by...
66.Omit section 75 (assessments in cases of acquisitions of certain...
67.(1) Section 76 (assessment of amounts due by way of...
68.Omit section 76A (section 76: cases involving special accounting schemes)....
69.(1) Section 77 (assessments: time limits and supplementary assessments) is...
70.In section 78A (assessment for interest overpayments), in subsection (7)(a),...
71.(1) Section 80 (credit for, or repayment of, overstated or...
72.In section 83 (appeals), in subsection (1)—
73.In section 84 (further provisions relating to appeals)—
74.(1) Section 88 (supplies spanning change of rate etc) is...
75.(1) Section 90 (failure of resolution under Provisional Collection of...
76.Omit section 92 (taxation under the laws of other member...
77.Omit section 93 (territories included in references to other member...
78.Omit section 95 (meaning of “new means of transport”).
79.(1) Section 96 (other interpretative provisions) is amended as follows....
80.In section 99 (refund of VAT to Government of Northern...
81.(1) Schedule 1 (registration in respect of taxable supplies: UK...
82.(1) Schedule 1A (registration in respect of taxable supplies: non-UK...
83.Omit Schedule 2 (registration in respect of supplies from other...
84.Omit Schedule 3 (registration in respect of acquisitions from other...
85.In Schedule 3A (registration in respect of disposals of assets...
86.Omit Schedule 3B (electronic, telecommunication and broadcasting services: non-Union scheme)....
87.Omit Schedule 3BA (electronic, telecommunication and broadcasting services: Union scheme)....
88.(1) Schedule 4 (matters to be treated as supply of...
89.(1) Schedule 4A (place of supply of services: special rules)...
90.In Schedule 5A (goods eligible to be fiscally warehoused), for...
91.(1) Schedule 6 (valuation: special cases) is amended as follows....
92.Omit Schedule 7 (valuation of acquisitions from other member States:...
93.In Schedule 7A (charge at reduced rate), in Group 3...
94.(1) Schedule 8 (zero-rating) is amended as follows.
95.(1) Schedule 9 (exemptions) is amended as follows.
96.(1) Schedule 9A (anti-avoidance provisions: groups) is amended as follows....
97.(1) Schedule 11 (administration, collection and enforcement) is amended as...
98.In Schedule 11A (disclosure of avoidance schemes), in paragraph 2A,...
99.Effect of amendments made by this Part of this Schedule
100.Diplomatic Privileges Act 1964
101.Commonwealth Secretariat Act 1966
102.Consular Relations Act 1968
103.International Organisations Act 1968
104.Diplomatic and other Privileges Act 1971
105.Customs and Excise Duties (General Reliefs) Act 1979
106.Finance Act 1994
107.Vehicle Excise and Registration Act 1994
108.Finance Act 2003
109.In section 24 (taxes and duties on importation and exportation:...
110.In section 26 (penalty for contravention of relevant rule), in...
111.Finance Act 2007
112.Finance Act 2008
113.(1) Schedule 36 (information and inspection powers) is amended as...
114.(1) Schedule 41 (penalties: failure to notify and certain VAT...
115.Finance Act 2009
116.In section 101 (late payment interest on sums due to...
117.In section 108 (suspension of penalties during currency of agreement...
118.(1) Schedule 55 (penalty for failure to make returns etc)...
119.In paragraph 1 of Schedule 56 (penalty for failure to...
120.Finance Act 2011
121.Finance Act 2016
122.Finance (No. 2) Act 2017
123.(1) Section 48 (carrying on a third country goods fulfilment...
124.In section 49 (requirement for approval), in subsections (1) to...
125.In section 50 (register of approved persons), in subsection (3),...
126.In section 51 (regulations relating to approval, registration etc), in...
127.In section 53 (offence), in subsections (1)(a) and (2)(a), for...
128.In section 54 (forfeiture), in subsections (1)(a) and (2)(b), for...
129.In section 55 (penalties), in subsection (1), for “a third...
130.(1) Schedule 13 (third country goods fulfilment businesses: penalty) is...
131.In Schedule 17 (disclosure of tax avoidance schemes: VAT and...
132.Consequential repeals
Excise duty amendments connected with withdrawal from EU
1.Customs and Excise Management Act 1979
2.In section 101 (excise licences), in subsection (4), after “the...
3.(1) Section 157 (bonds and security) is amended as follows....
4.Hydrocarbon Oil Duties Act 1979
5.(1) Section 13AC (use of rebated kerosene for private pleasure-flying)...
6.(1) Section 14E (rebated heavy oil and bioblend: private pleasure...
7.Tobacco Products Duty Act 1979
8.Finance Act 1994
9.Finance Act 2008