| Customs and Excise Duties (General Reliefs) Act 1979 | 1979 c. 3 | Act | excluded (except s.008,9(b)) | The Value Added Tax Regulations 1995 | 1995 No. 2518 | reg. 118(d) | Yes | |
| Customs and Excise Duties (General Reliefs) Act 1979 | 1979 c. 3 | Act | modified by 1979 c. 4 Sch. 2A para. 3(5) (as inserted) | Finance Act 2004 | 2004 c. 12 | Sch. 1 | Yes | |
| Customs and Excise Duties (General Reliefs) Act 1979 | 1979 c. 3 | Act | applied by 1994 c. 23, s. 16(1) (as substituted) | Taxation (Cross-border Trade) Act 2018 | 2018 c. 22 | Sch. 8 para. 13 | Yes |   See S.I. 2019/105, S.I. 2020/1495, reg. 21, S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9) |
| Customs and Excise Duties (General Reliefs) Act 1979 | 1979 c. 3 | Act | applied (with modifications) | Taxation (Post-transition Period) Act 2020 | 2020 c. 26 | s. 5 | Yes | |
| Customs and Excise Duties (General Reliefs) Act 1979 | 1979 c. 3 | Act | applied (with modifications) by 2018 c. 22, Sch. 7 para. 158(4) (as inserted) | Taxation (Post-transition Period) Act 2020 | 2020 c. 26 | Sch. 1 para. 10(6) | Yes | |
| Customs and Excise Duties (General Reliefs) Act 1979 | 1979 c. 3 | Act | continued | The Customs (Transitional) (EU Exit) Regulations 2020 | 2020 No. 1449 | reg. 3(1)(b) | Yes | |
| Customs and Excise Duties (General Reliefs) Act 1979 | 1979 c. 3 | Act | applied | The Customs (Northern Ireland) (EU Exit) Regulations 2020 | 2020 No. 1605 | reg. 9 | Yes | |
| Customs and Excise Duties (General Reliefs) Act 1979 | 1979 c. 3 | Act | applied | The Customs (Northern Ireland) (EU Exit) Regulations 2020 | 2020 No. 1605 | reg. 16 | Yes | |
| Customs and Excise Duties (General Reliefs) Act 1979 | 1979 c. 3 | Act | excluded (except ss. 8, 9(b) by S.I. 1995/2518, regs. 133AB(d), 133L, 133N (as inserted) | The Value Added Tax (Amendment) (EU Exit) Regulations 2021 | 2021 No. 715 | reg. 43 47 | Yes | |
| Customs and Excise Duties (General Reliefs) Act 1979 | 1979 c. 3 | s. 7 cross-heading | words omitted | Taxation (Cross-border Trade) Act 2018 | 2018 c. 22 | Sch. 7 para. 124 | Yes |   See S.I. 2019/105, S.I. 2020/1545, Pt. 4, S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9) |
| Customs and Excise Duties (General Reliefs) Act 1979 | 1979 c. 3 | s. 7 heading | word inserted | Taxation (Cross-border Trade) Act 2018 | 2018 c. 22 | Sch. 7 para. 125(7) | Yes |   See S.I. 2019/105, S.I. 2020/1545, Pt. 4, S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9) |
| Customs and Excise Duties (General Reliefs) Act 1979 | 1979 c. 3 | s. 8 heading | words omitted | Taxation (Cross-border Trade) Act 2018 | 2018 c. 22 | Sch. 7 para. 126(b) | Yes |   See S.I. 2019/105, S.I. 2020/1545, Pt. 4, S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9) |
| Customs and Excise Duties (General Reliefs) Act 1979 | 1979 c. 3 | s. 9 heading | words omitted | Taxation (Cross-border Trade) Act 2018 | 2018 c. 22 | Sch. 7 para. 127(b) | Yes |   See S.I. 2019/105, S.I. 2020/1545, Pt. 4, S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9) |
| Customs and Excise Duties (General Reliefs) Act 1979 | 1979 c. 3 | s. 13 heading | word inserted | Taxation (Cross-border Trade) Act 2018 | 2018 c. 22 | Sch. 7 para. 131(8)(a) | Yes |   See S.I. 2019/105, S.I. 2020/1545, Pt. 4, S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9) |
| Customs and Excise Duties (General Reliefs) Act 1979 | 1979 c. 3 | s. 13 heading | word inserted | Taxation (Cross-border Trade) Act 2018 | 2018 c. 22 | Sch. 7 para. 131(8)(b) | Yes |   See S.I. 2019/105, S.I. 2020/1545, Pt. 4, S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9) |
| Customs and Excise Duties (General Reliefs) Act 1979 | 1979 c. 3 | s. 14 and cross-heading | omitted | Taxation (Cross-border Trade) Act 2018 | 2018 c. 22 | Sch. 7 para. 135 | Yes |   See S.I. 2019/105, S.I. 2020/1545, Pt. 4, S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9) |
| Customs and Excise Duties (General Reliefs) Act 1979 | 1979 c. 3 | s. 10 cross-heading | omitted | Taxation (Cross-border Trade) Act 2018 | 2018 c. 22 | Sch. 7 para. 128 | Yes |   See S.I. 2019/105, S.I. 2020/1545, Pt. 4, S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9) |
| Customs and Excise Duties (General Reliefs) Act 1979 | 1979 c. 3 | s. 1 | omitted | Taxation (Cross-border Trade) Act 2018 | 2018 c. 22 | Sch. 7 para. 119 | Yes |   See S.I. 2019/105, S.I. 2020/1545, Pt. 4, S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9) |
| Customs and Excise Duties (General Reliefs) Act 1979 | 1979 c. 3 | s. 2 | omitted | Taxation (Cross-border Trade) Act 2018 | 2018 c. 22 | Sch. 7 para. 120 | Yes |   See S.I. 2019/105, S.I. 2020/1545, Pt. 4, S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9) |
| Customs and Excise Duties (General Reliefs) Act 1979 | 1979 c. 3 | s. 3 | omitted | Taxation (Cross-border Trade) Act 2018 | 2018 c. 22 | Sch. 7 para. 121 | Yes |   See S.I. 2019/105, S.I. 2020/1545, Pt. 4, S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9) |
| Customs and Excise Duties (General Reliefs) Act 1979 | 1979 c. 3 | s. 4 | omitted | Taxation (Cross-border Trade) Act 2018 | 2018 c. 22 | Sch. 7 para. 122 | Yes |   See S.I. 2019/105, S.I. 2020/1545, Pt. 4, S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9) |
| Customs and Excise Duties (General Reliefs) Act 1979 | 1979 c. 3 | s. 5 | omitted | Taxation (Cross-border Trade) Act 2018 | 2018 c. 22 | Sch. 7 para. 123 | Yes |   See S.I. 2019/105, S.I. 2020/1545, Pt. 4, S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9) |
| Customs and Excise Duties (General Reliefs) Act 1979 | 1979 c. 3 | s. 7(1) | word inserted | Taxation (Cross-border Trade) Act 2018 | 2018 c. 22 | Sch. 7 para. 125(2) | Yes |   See S.I. 2019/105, S.I. 2020/1545, Pt. 4, S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9) |
| Customs and Excise Duties (General Reliefs) Act 1979 | 1979 c. 3 | s. 7(2) | word inserted | Taxation (Cross-border Trade) Act 2018 | 2018 c. 22 | Sch. 7 para. 125(3)(a) | Yes |   See S.I. 2019/105, S.I. 2020/1545, Pt. 4, S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9) |
| Customs and Excise Duties (General Reliefs) Act 1979 | 1979 c. 3 | s. 7(2) | word inserted | Taxation (Cross-border Trade) Act 2018 | 2018 c. 22 | Sch. 7 para. 125(3)(b) | Yes |   See S.I. 2019/105, S.I. 2020/1545, Pt. 4, S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9) |
| Customs and Excise Duties (General Reliefs) Act 1979 | 1979 c. 3 | s. 7(3) | omitted | Taxation (Cross-border Trade) Act 2018 | 2018 c. 22 | Sch. 7 para. 125(4) | Yes |   See S.I. 2019/105, S.I. 2020/1545, Pt. 4, S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9) |
| Customs and Excise Duties (General Reliefs) Act 1979 | 1979 c. 3 | s. 7(4)(a) | words omitted | Taxation (Cross-border Trade) Act 2018 | 2018 c. 22 | Sch. 7 para. 125(5) | Yes |   See S.I. 2019/105, S.I. 2020/1545, Pt. 4, S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9) |
| Customs and Excise Duties (General Reliefs) Act 1979 | 1979 c. 3 | s. 7(5) | words omitted | Taxation (Cross-border Trade) Act 2018 | 2018 c. 22 | Sch. 7 para. 125(6)(a) | Yes |   See S.I. 2019/105, S.I. 2020/1545, Pt. 4, S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9) |
| Customs and Excise Duties (General Reliefs) Act 1979 | 1979 c. 3 | s. 7(5) | words substituted | Taxation (Cross-border Trade) Act 2018 | 2018 c. 22 | Sch. 7 para. 125(6)(b) | Yes |   See S.I. 2019/105, S.I. 2020/1545, Pt. 4, S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9) |
| Customs and Excise Duties (General Reliefs) Act 1979 | 1979 c. 3 | s. 8 | words omitted | Taxation (Cross-border Trade) Act 2018 | 2018 c. 22 | Sch. 7 para. 126(a) | Yes |   See S.I. 2019/105, S.I. 2020/1545, Pt. 4, S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9) |
| Customs and Excise Duties (General Reliefs) Act 1979 | 1979 c. 3 | s. 9 | words omitted | Taxation (Cross-border Trade) Act 2018 | 2018 c. 22 | Sch. 7 para. 127(a) | Yes |   See S.I. 2019/105, S.I. 2020/1545, Pt. 4, S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9) |
| Customs and Excise Duties (General Reliefs) Act 1979 | 1979 c. 3 | s. 11(2) | words substituted | Taxation (Cross-border Trade) Act 2018 | 2018 c. 22 | Sch. 7 para. 129 | Yes |   See S.I. 2019/105, S.I. 2020/1545, Pt. 4, S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9) |
| Customs and Excise Duties (General Reliefs) Act 1979 | 1979 c. 3 | s. 12(6) | omitted | Taxation (Cross-border Trade) Act 2018 | 2018 c. 22 | Sch. 7 para. 130 | Yes |   See S.I. 2019/105, S.I. 2020/1545, Pt. 4, S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9) |
| Customs and Excise Duties (General Reliefs) Act 1979 | 1979 c. 3 | s. 13 | modified by 1994 c. 23, Sch. 9ZA para. 76 (as inserted) | Taxation (Post-transition Period) Act 2020 | 2020 c. 26 | Sch. 2 para. 2 | Yes | |
| Customs and Excise Duties (General Reliefs) Act 1979 | 1979 c. 3 | s. 13(1) | word inserted | Taxation (Cross-border Trade) Act 2018 | 2018 c. 22 | Sch. 7 para. 131(2)(a) | Yes |   See S.I. 2019/105, S.I. 2020/1545, Pt. 4, S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9) |
| Customs and Excise Duties (General Reliefs) Act 1979 | 1979 c. 3 | s. 13(1) | word inserted | Taxation (Cross-border Trade) Act 2018 | 2018 c. 22 | Sch. 7 para. 131(2)(b) | Yes |   See S.I. 2019/105, S.I. 2020/1545, Pt. 4, S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9) |
| Customs and Excise Duties (General Reliefs) Act 1979 | 1979 c. 3 | s. 13(1) | word inserted | Taxation (Cross-border Trade) Act 2018 | 2018 c. 22 | Sch. 7 para. 131(2)(c) | Yes |   See S.I. 2019/105, S.I. 2020/1545, Pt. 4, S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9) |
| Customs and Excise Duties (General Reliefs) Act 1979 | 1979 c. 3 | s. 13(1A) | omitted | Taxation (Cross-border Trade) Act 2018 | 2018 c. 22 | Sch. 7 para. 131(3) | Yes |   See S.I. 2019/105, S.I. 2020/1545, Pt. 4, S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9) |
| Customs and Excise Duties (General Reliefs) Act 1979 | 1979 c. 3 | s. 13(2) | word inserted | Taxation (Cross-border Trade) Act 2018 | 2018 c. 22 | Sch. 7 para. 131(4)(a) | Yes |   See S.I. 2019/105, S.I. 2020/1545, Pt. 4, S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9) |
| Customs and Excise Duties (General Reliefs) Act 1979 | 1979 c. 3 | s. 13(2) | word inserted | Taxation (Cross-border Trade) Act 2018 | 2018 c. 22 | Sch. 7 para. 131(4)(b) | Yes |   See S.I. 2019/105, S.I. 2020/1545, Pt. 4, S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9) |
| Customs and Excise Duties (General Reliefs) Act 1979 | 1979 c. 3 | s. 13(3)(a) | words omitted | Taxation (Cross-border Trade) Act 2018 | 2018 c. 22 | Sch. 7 para. 131(5)(a) | Yes |   See S.I. 2019/105, S.I. 2020/1545, Pt. 4, S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9) |
| Customs and Excise Duties (General Reliefs) Act 1979 | 1979 c. 3 | s. 13(3)(b) | word inserted | Taxation (Cross-border Trade) Act 2018 | 2018 c. 22 | Sch. 7 para. 131(5)(b) | Yes |   See S.I. 2019/105, S.I. 2020/1545, Pt. 4, S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9) |
| Customs and Excise Duties (General Reliefs) Act 1979 | 1979 c. 3 | s. 13(3B)(b) | word inserted | Taxation (Cross-border Trade) Act 2018 | 2018 c. 22 | Sch. 7 para. 131(6) | Yes |   See S.I. 2019/105, S.I. 2020/1545, Pt. 4, S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9) |
| Customs and Excise Duties (General Reliefs) Act 1979 | 1979 c. 3 | s. 13(3C)(a) | sum substituted for words | The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 | 2015 No. 664 | Sch. 2 para. 2(2) | Yes | |
| Customs and Excise Duties (General Reliefs) Act 1979 | 1979 c. 3 | s. 13(4) | words omitted | Taxation (Cross-border Trade) Act 2018 | 2018 c. 22 | Sch. 7 para. 131(7)(a) | Yes |   See S.I. 2019/105, S.I. 2020/1545, Pt. 4, S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9) |
| Customs and Excise Duties (General Reliefs) Act 1979 | 1979 c. 3 | s. 13(4) | words substituted | Taxation (Cross-border Trade) Act 2018 | 2018 c. 22 | Sch. 7 para. 131(7)(b) | Yes |   See S.I. 2019/105, S.I. 2020/1545, Pt. 4, S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9) |
| Customs and Excise Duties (General Reliefs) Act 1979 | 1979 c. 3 | s. 13(4) | words omitted | Taxation (Cross-border Trade) Act 2018 | 2018 c. 22 | Sch. 8 para. 105 | Yes |   See S.I. 2019/105, S.I. 2020/1495, reg. 21, S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9) |
| Customs and Excise Duties (General Reliefs) Act 1979 | 1979 c. 3 | s. 13A(1) | words substituted | Taxation (Cross-border Trade) Act 2018 | 2018 c. 22 | Sch. 7 para. 132(2) | Yes |   See S.I. 2019/105, S.I. 2020/1545, Pt. 4, S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9) |
| Customs and Excise Duties (General Reliefs) Act 1979 | 1979 c. 3 | s. 13A(3)(a) | words substituted | Taxation (Cross-border Trade) Act 2018 | 2018 c. 22 | Sch. 7 para. 132(3) | Yes |   See S.I. 2019/105, S.I. 2020/1545, Pt. 4, S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9) |
| Customs and Excise Duties (General Reliefs) Act 1979 | 1979 c. 3 | s. 13A(6) | words substituted | Taxation (Cross-border Trade) Act 2018 | 2018 c. 22 | Sch. 7 para. 132(4) | Yes |   See S.I. 2019/105, S.I. 2020/1545, Pt. 4, S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9) |