SCHEDULES

SCHEDULE 1Customs duties etc: amendments relating to the Northern Ireland Protocol

Finance (No.2) Act 1992

I1I213

1

Section 4 of F(No.2)A 1992 is amended as follows.

2

In subsection (1)—

a

for “the United Kingdom” substitute “ Northern Ireland ”;

b

for “different” substitute “ Northern Ireland and a member State or between ”.

3

In subsection (1A), for “different” substitute “ Northern Ireland and a member State or between ”.

4

In subsection (2)—

a

in paragraph (a)—

i

omit “EU” in the first place it occurs;

ii

for “EU legislation” substitute “Union customs legislation (within the meaning of Part 1 of the Taxation (Cross-border Trade) Act 2018);

b

in paragraph (b), for “EU legislation” substitute “ provision of Union customs legislation ”.

5

In subsection (5), omit the definition of “EU customs duty”.