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Textual Amendments
F1S. 75A omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 74 (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)
(1)Every person who is concerned (in whatever capacity) in the importation or exportation of weapons or firearms within the meaning of Council Directive 91/477/EECF3 (control of acquisition and possession of such goods) shall keep such records as the Commissioners may require for the purposes of that Directive.
(2)Subsections (2) to (6) of section 75A above shall apply in relation to any requirement under this section and to the records kept in pursuance of this section as they apply in relation to any requirement under that section and to the records kept in pursuance of that section.]
Textual Amendments
F2Ss. 75B, 75C inserted (1.1.1993) by S.I. 1992/3095, reg. 3(8).
F3OJ No. L256, 13.9.91, p. 51.
Modifications etc. (not altering text)
C1S. 75B restricted (3.5.1994) by 1994 c. 9, s. 20(5)(a)
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Textual Amendments
F4S. 75C omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 75 (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)
Textual Amendments
F5S. 76 repealed by Finance Act 1981 (c. 35, SIF 40:1), s. 139, Sch. 19 Pt. II