The Finance Act 2003, Part 3 (Amendment) Order 2018

Citation and commencement

1.  This Order may be cited as the Finance Act 2003, Part 3 (Amendment) Order 2018 and comes into force on the day after the day on which it is made.

Interpretation

2.  In this Order “the Act” means the Finance Act 2003.

Amendment of Part 3 of the Act

3.  Part 3 of the Act is amended as follows.

4.  In section 24 (introductory)(1)—

(a) in subsection (2)(b) and (c), for “Community” substitute “Union”;

(b) in subsection (3)—

(i) omit the entries for “the Community Customs Code”, “Community export duty” and “Community import duty”;

(ii) in the entry for “preferential tariff country”, for “Article 20(3)(d) of the Community Customs Code” substitute “Article 56(2)(d) of the Union Customs Code”;

(c) at the end of that subsection insert—

““Union Customs Code” means Regulation (EU) No 952/2013(2) of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code;

“Union export duty” means export duty, as defined in Article 5(21) of the Union Customs Code;

“Union import duty” means import duty, as defined in Article 5(20) of the Union Customs Code.”;

(d) in subsections (4) and (5)(a), for “Community Customs Code” substitute “Union Customs Code”.

5.  In section 26 (penalty for contravention of relevant rule)(3)—

(a) in subsection (8), for paragraph (c) substitute—

“(c) in the case of customs duty, Union export duty or Union import duty, Union customs legislation;”;

(b) in subsection (8)(d), for “Community customs rules as they apply” substitute “Union customs legislation as it applies”;

(c) in subsection (9)—

(i) omit the definition of “Community customs rules”;

(ii) at the end insert—

““Union customs legislation” means customs legislation, as defined in Article 5(2) of the Union Customs Code.”.

Effect

6.  This Order has effect in respect of conduct which begins on or after the day upon which this Order comes into force.

Craig Whittaker

Andrew Stephenson

Two of the Lords Commissioners of Her Majesty’s Treasury

29th March 2018