Taxation (Post-transition Period) Act 2020 (c. 26)

SCHEDULES

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

Amendments of TCTA 2018 U.K.

2 U.K. In section 3 (obligation to declare goods for a customs procedure on import), in subsection (3)(a) for “the United Kingdom” substitute “ Great Britain ”.

Commencement Information

I1 Sch. 1 para. 2 in force at Royal Assent for specified purposes, see s. 11(1)(e)

I2 Sch. 1 para. 2 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 9