Taxation (Cross-border Trade) Act 2018

Finance Act 1994 U.K.

142 U.K. The Finance Act 1994 is amended as follows.

Commencement Information

I1 Sch. 7 para. 142 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

I2 Sch. 7 para. 142 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

143 U.K. In section 16 (appeals to tribunal), omit subsections (11) and (12).

Commencement Information

I3 Sch. 7 para. 143 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

I4 Sch. 7 para. 143 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

144 U.K. In section 17 (interpretation), in subsection (2)—

(a) omit the definition of “the Community Customs Code”, and

(b) in the definition of “relevant duty”, for “means any EU customs duty” substitute “ means any customs duty ”.

Commencement Information

I5 Sch. 7 para. 144 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

I6 Sch. 7 para. 144 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

145 (1) Schedule 5 (decisions subject to review and appeal) is amended as follows. U.K.

(2) For the italic heading before paragraph 1 substitute “ Taxation (Cross-border Trade) Act 2018 ”.

(3) In paragraph 1—

(a) in the opening words, from “, so far as” to “implementing that Code,” substitute “so far as they are made under any provision made by or under Part 1 of the Taxation (Cross-border Trade) Act 2018,”,

(b) in paragraph (a), for “transhipment” substitute “ transit ”,

(c) after paragraph (a) insert—

“(aa) any decision as to whether or not consent to the amendment or withdrawal of any Customs or other declaration is to be given;”,

(d) for paragraph (e) substitute—

“(e) any decision, in any particular case, as to whether or not any licence, authorisation or approval is to be granted to any person (whether in respect of any premises, place or area or anything else);”,

(e) for paragraph (j) substitute—

“(j) any decision, in any particular case, as to whether or not a fee is to be charged to any person under regulations made under section 27 of the Taxation (Cross-border Trade) Act 2018 or as to the amount of any such fee;”,

(f) in paragraph (m), for “security”, in both places, substitute “ security or other guarantee ”, and

(g) in paragraph (n)—

(i) omit “customs duty or”, and

(ii) omit the words from “or to do any other thing” to the end,

(h) after paragraph (n) insert—

“(na) any decision as to the time at which or the period within which any obligation to pay any customs duty or to do any other thing required or authorised as a result of provision made by or under Part 1 of the Taxation (Cross-border Trade) Act 2018 is to be complied with;”, and

(i) in paragraph (o)—

(i) for “varied or revoked” substitute “ varied, suspended or revoked ”, and

(ii) at the end insert “ , and a decision as to whether or not a licence, authorisation or approval is to be suspended or revoked or the terms of a licence, authorisation or approval are to be varied ”.

(4) In paragraph 2(1)—

(a) for paragraph (a) substitute—

“(a) any decision made under any regulations under section 20, 22 or 25 (approved wharf, examination station or temporary storage facility)—

(i) as to whether or not a mandatory condition is met; or

(ii) as to whether or not a discretionary condition is to be imposed, the terms of a discretionary condition or whether or not a discretionary condition is met;

and any reference to a mandatory condition is to a condition within subsection (1A)(a) of section 20, 22 or 25 and any reference to a discretionary condition is to a condition within subsection (1A)(b) of that section;”,

(b) after paragraph (g) insert—

“(ga) any decision consisting in the imposition of a requirement by virtue of subsection (3A) of section 33 or as to what is or is not to be approved for the purposes of paragraph (a) of that subsection;”, and

(c) omit paragraphs (j) and (k).

Commencement Information

I7 Sch. 7 para. 145 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

I8 Sch. 7 para. 145 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)