118U.K.The Customs and Excise Duties (General Reliefs) Act 1979 is amended as follows.
Commencement Information
I1Sch. 7 para. 118 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I2Sch. 7 para. 118 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)
119U.K.Omit section 1 (reliefs from customs duty for conformity with EU obligations and other international obligations, etc) and the italic heading before it.
Commencement Information
I3Sch. 7 para. 119 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I4Sch. 7 para. 119 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)
120U.K.Omit section 2 (reliefs from customs duty referable to Community practices).
Commencement Information
I5Sch. 7 para. 120 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I6Sch. 7 para. 120 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)
121U.K.Omit section 3 (power to exempt particular importations of certain goods from customs duty).
Commencement Information
I7Sch. 7 para. 121 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I8Sch. 7 para. 121 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)
122U.K.Omit section 4 (administration of reliefs under section 1 and administration or implementation of similar Community reliefs).
Commencement Information
I9Sch. 7 para. 122 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I10Sch. 7 para. 122 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)
123U.K.Omit section 5 (relief from customs duty of certain goods from Channel Islands) and the italic heading before it.
Commencement Information
I11Sch. 7 para. 123 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I12Sch. 7 para. 123 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)
124U.K.In the italic heading before section 7, omit “miscellaneous” and “customs and”.
Commencement Information
I13Sch. 7 para. 124 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I14Sch. 7 para. 124 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)
125(1)Section 7 (power to provide for reliefs from duty and value added tax in respect of imported legacies) is amended as follows.U.K.
(2)In subsection (1), after “reliefs from” insert “ excise ”.
(3)In subsection (2)—
(a)after “payment of” insert “ excise ”, and
(b)after “by way of” insert “ excise ”.
(4)Omit subsection (3).
(5)In subsection (4)(a), omit “or any Community relief”.
(6)In subsection (5)—
(a)omit the definition of “Community relief”, and
(b)for the definition of “duty” substitute—
““excise duty” means any duty of excise chargeable on goods and includes any addition to the duty by virtue of section 1 of the Excise Duties (Surcharges or Rebates) Act 1979;”.
(7)In the heading, after “reliefs from” insert “ excise ”.
Commencement Information
I15Sch. 7 para. 125 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I16Sch. 7 para. 125 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)
126U.K.In section 8 (relief from customs or excise duty on trade samples, labels, etc)—
(a)in the opening words, omit “customs or”, and
(b)in the heading, omit “customs or”.
Commencement Information
I17Sch. 7 para. 126 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I18Sch. 7 para. 126 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)
127U.K.In section 9 (relief from customs or excise duty on antiques, prizes, etc)—
(a)in the opening words, omit “customs or”, and
(b)in the heading, omit “customs or”.
Commencement Information
I19Sch. 7 para. 127 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I20Sch. 7 para. 127 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)
128U.K.Omit the italic heading before section 10.
Commencement Information
I21Sch. 7 para. 128 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I22Sch. 7 para. 128 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)
129U.K.In section 11 (relief from excise duty on certain foreign goods re-imported), in subsection (2), for “were entered for transit or transhipment” substitute “ were declared for a transit procedure under Part 1 of the Taxation (Cross-border Trade) Act 2018 ”.
Commencement Information
I23Sch. 7 para. 129 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I24Sch. 7 para. 129 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)
130U.K.In section 12 (supply of duty-free goods to Her Majesty's ships), omit subsection (6).
Commencement Information
I25Sch. 7 para. 130 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I26Sch. 7 para. 130 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)
131(1)Section 13 (power to provide, in relation to persons entering the United Kingdom, for reliefs from duty and value added tax and for simplified computation of duty and tax) is amended as follows.U.K.
(2)In subsection (1)—
(a)after “reliefs from” insert “ excise ”,
(b)after “payment of” insert “ excise ”, and
(c)after “by way of” insert “ excise ”.
(3)Omit subsection (1A).
(4)In subsection (2)—
(a)after “by way of” insert “ excise ”, and
(b)after “elect that” insert “ excise ”.
(5)In subsection (3)—
(a)in paragraph (a), omit “, or any Community relief”, and
(b)in paragraph (b), after “relieved from” insert “ excise ”.
(6)In subsection (3B)(b), after “any” insert “ excise ”.
(7)In subsection (4)—
(a)omit the definition of “Community relief”, and
(b)for the definition of “duty” substitute—
““excise duty” means any duty of excise chargeable on goods and includes any addition to excise duty by virtue of section 1 of the Excise Duties (Surcharges or Rebates) Act 1979;”.
(8)In the heading—
(a)after “reliefs from” insert “ excise ”, and
(b)after “computation of” insert “ excise ”.
Commencement Information
I27Sch. 7 para. 131 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I28Sch. 7 para. 131 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)
132(1)Section 13A (reliefs from duties and taxes for persons enjoying certain immunities and privileges) is amended as follows.U.K.
(2)In subsection (1), for “duties of customs or excise,” substitute “ any relevant levy, any duty of excise, ”.
(3)In subsection (3)(a), for “any duty of customs or excise,” substitute “ any relevant levy, any duty of excise, ”.
(4)In subsection (6), for “ “duty of customs” includes” substitute “ “relevant levy” means ”.
Commencement Information
I29Sch. 7 para. 132 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I30Sch. 7 para. 132 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)
133U.K.In section 13B (persons to whom section 13A applies), omit subsection (1)(c).
Commencement Information
I31Sch. 7 para. 133 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I32Sch. 7 para. 133 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)
134U.K.In section 13C (offence where relieved goods used, etc, in breach of condition), in subsection (1)(a), for “any duty of customs or excise,” substitute “ any relevant levy, any duty of excise, ”.
Commencement Information
I33Sch. 7 para. 134 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I34Sch. 7 para. 134 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)
135U.K.Omit section 14 (produce of the sea or continental shelf) and the italic heading before it.
Commencement Information
I35Sch. 7 para. 135 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I36Sch. 7 para. 135 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)
136(1)Section 15 (false statements etc in connection with reliefs from customs duties) is amended as follows.U.K.
(2)In subsection (1)—
(a)in paragraph (a), for “customs duty under section 1 or 3 above or under an EU instrument; or” substitute “ import duty under regulations made under section 19 of the Taxation (Cross-border Trade) Act 2018, ”
(b)omit paragraph (b), and
(c)in the words after that paragraph, for “section 1, 3 or 4 above or an EU instrument” substitute “ Part 1 of that Act ”.
Commencement Information
I37Sch. 7 para. 136 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I38Sch. 7 para. 136 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)
137U.K.Omit section 16 (annual reports to Parliament).
Commencement Information
I39Sch. 7 para. 137 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I40Sch. 7 para. 137 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)
138(1)Section 17 (orders and regulations) is amended as follows.U.K.
(2)In subsection (2)—
(a)omit “2 or”, and
(b)omit the words from “except where,” to the end of the subsection.
(3)In subsection (3)—
(a)omit “1, 4”, and
(b)omit “or regulations under section 14(3) above”.
(4)In subsection (4)—
(a)omit “Subject to subsection (5) below”,
(b)omit “1, 4,”, and
(c)after “relief from” insert “ excise ”.
(5)Omit subsection (5).
Commencement Information
I41Sch. 7 para. 138 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I42Sch. 7 para. 138 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)