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Taxation (Cross-border Trade) Act 2018
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- 2018 c. 22
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- Supplementary
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Taxation (Cross-border Trade) Act 2018, Cross Heading: Supplementary is up to date with all changes known to be in force on or before 25 April 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 13(1)(c) and word inserted by 2023 c. 30 Sch. 20 para. 1(2)(b)
- Sch. 7 para. 158(2)(e)(f) inserted by S.I. 2022/109 reg. 5(3)(c) (This amendment not applied to legislation.gov.uk. The affecting statutory instrument has no legal effect. It was made under a procedure which meant that it ceased to have effect 28 days after signing unless it was debated and approved in Parliament within that time. It was not debated and approved within 28 days, so it has expired with no effect.)
SupplementaryU.K.
F125Disclosure of informationU.K.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1S. 25 omitted (31.12.2020) by virtue of European Union (Future Relationship) Act 2020 (c. 29), ss. 20(3)(a), 40(7); S.I. 2020/1662, reg. 2(s)
F226Co-operation with other customs servicesU.K.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F2S. 26 omitted (31.12.2020) by virtue of European Union (Future Relationship) Act 2020 (c. 29), ss. 20(3)(b), 40(7); S.I. 2020/1662, reg. 2(s)
27Fees for exercise of functions in connection with import dutyU.K.
(1)The Treasury may by regulations authorise the charging of fees in respect of the exercise of any specified function of HMRC, or of an HMRC officer, for the purposes of, or otherwise in connection with, import duty.
(2)The power may be exercised by the Treasury only if they consider that—
(a)its exercise is consistent with arrangements between Her Majesty's government in the United Kingdom and any other government or any international organisation or authority, and
(b)the circumstances in which the specified function is, or is likely to be, exercised are such that it is fair and reasonable for the charge to be made.
Commencement Information
I1S. 27 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I2S. 27 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)
28Requirement to have regard to international obligationsU.K.
(1)In exercising any function under any provision made by or under this Part—
(a)the Treasury,
(b)the Secretary of State,
(c)HMRC,
(d)the TRA, and
(e)any other public body,
must have regard to international arrangements to which Her Majesty's government in the United Kingdom is a party that are relevant to the exercise of the function.
(2)This section is not to be read as affecting the circumstances in which any obligation to have regard to such matters would otherwise have arisen.
Commencement Information
I3S. 28 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I4S. 28 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)
29Consequential amendmentsU.K.
(1)Schedule 7 contains amendments consequential on the provision made by this Part.
(2)The amendments made by that Schedule include amendments dealing with—
(a)reviews or appeals of decisions in relation to import duty (see sections 13A to 16 of, and Schedule 5 to, the Finance Act 1994), and
(b)penalties in relation to breaches of requirements in relation to import duty (see Part 3 of the Finance Act 2003).
Commencement Information
I5S. 29 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I6S. 29 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)
I7S. 29(1) in force at 8.4.2019 for specified purposes by S.I. 2019/819, reg. 2(2) (with reg. 2(3))
30General provision for the purposes of import dutyU.K.
The Treasury may by regulations—
(a)make provision supplementing provision made in relation to import duty by or under this Part or any other enactment, or
(b)make other provision generally for the purposes of import duty.
Commencement Information
I8S. 30 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I9S. 30 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)
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