150(1)Section 26 (penalty for contravention of relevant rule) is amended as follows.U.K.
(2)After subsection (5) insert—
“(5A)Where the conduct constituting a contravention of a relevant rule is a contravention of a condition imposed under regulations under section 20(1A), 22(1A) or 25(1A) of the Customs and Excise Management Act 1979—
(a)the Treasury may by regulations provide that, in prescribed circumstances, there are to be deemed for the purposes of subsection (1) of this section to be further separate contraventions of the rule, and
(b)the provision that may be made by the regulations includes provision replicating or applying, with or without modifications, any provision made by section 20A(1A) or (1B), 22A(1A) or (1B) or 25A(1A) or (1B) of the Customs and Excise Management Act 1979.”
(3)In subsection (8)—
(a)before paragraph (a) insert—
“(za)Part 1 [F1and sections 40A and 40B] of the Taxation (Cross-border Trade) Act 2018, as [F2they apply] in relation to the relevant tax or duty;”, and
(b)omit paragraphs (c) and (e).
(4)In subsection (9)—
(a)omit the definition of “Community customs rules”, and
(b)in the definition of “relevant international rules”, omit paragraph (b) (together with the “or” before it).
Textual Amendments
F1Words in Sch. 7 para. 150(3)(a) inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 10(4)(a) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9
F2Words in Sch. 7 para. 150(3)(a) substituted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 10(4)(b) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9
Commencement Information
I1Sch. 7 para. 150 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I2Sch. 7 para. 150 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)