Taxation (Cross-border Trade) Act 2018

Other requirements in relation to authorised use procedureU.K.

14U.K.HMRC Commissioners may by regulations make provision imposing any other requirements on any person in relation to an authorised use procedure in respect of goods declared for the procedure.

Commencement Information

I1Sch. 2 para. 14 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

I2Sch. 2 para. 14 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)