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Taxation (Cross-border Trade) Act 2018
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- UK Public General Acts
- 2018 c. 22
- SCHEDULE 7
- PART 2
- Paragraph 13
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Changes to legislation:
Taxation (Cross-border Trade) Act 2018, Paragraph 13 is up to date with all changes known to be in force on or before 23 April 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 13(1)(c) and word inserted by 2023 c. 30 Sch. 20 para. 1(2)(b)
- Sch. 7 para. 158(2)(e)(f) inserted by S.I. 2022/109 reg. 5(3)(c) (This amendment not applied to legislation.gov.uk. The affecting statutory instrument has no legal effect. It was made under a procedure which meant that it ceased to have effect 28 days after signing unless it was debated and approved in Parliament within that time. It was not debated and approved within 28 days, so it has expired with no effect.)
13(1)Section 22A (examination stations) is amended as follows.U.K.
(2)Omit subsection (1)(b) (together with the “or” before it).
(3)After subsection (1) insert—
“(1A)Any person contravening or failing to comply with any condition imposed under regulations under section 22(1A) attaching to an approval by virtue of which a part of, or a place at, a customs and excise airport is an examination station is liable on summary conviction to—
(a)a penalty not exceeding £20,000, or
(b)if the contravention or failure to comply is not remedied before such date as is specified in a notice or further notice given to the person by an officer of Revenue and Customs, a penalty not exceeding the sum of £20,000 and the enhanced amount.
(1B)For the purposes of subsection (1A)(b)—
(a)“the enhanced amount” means the sum produced by multiplying £20,000 by the number of notices in respect of which the contravention or failure to comply has not been remedied by the date specified in the notice,
(b)the date specified in a notice must be one that falls after the end of the period of 14 days beginning with the day on which the notice is given, and
(c)if a notice has already been given, a further notice may not be given on or before the date specified in any earlier notice.”
(4)In subsection (2), after “examination station” insert “ (other than a condition imposed under regulations under section 22(1A)) ”.
Commencement Information
I1Sch. 7 para. 13 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I2Sch. 7 para. 13 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)
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