Taxation (Cross-border Trade) Act 2018

2 Chargeable goods U.K.

[F1 (1)] Goods are “chargeable goods” for the purposes of this Part unless they are domestic goods.

[F2 (2) But subsection (1) is subject to section 30A(4) (importation of goods: Northern Ireland).]

Textual Amendments

F1 S. 2 renumbered as s. 2(1) (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), ss. 2(3)(a), 11(1)(e) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

F2 S. 2(2) inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), ss. 2(3)(b), 11(1)(e) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

Modifications etc. (not altering text)

C1 Pt. 1 applied (31.12.2020) by The Customs Transit Procedures (EU Exit) Regulations 2018 (S.I. 2018/1258), art. 1(2), Sch. 2 para. 25(2); S.I. 2020/1643, reg. 2, Sch.

C2 Pt. 1 applied (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 1994 c. 23, Sch. 9ZB para. 1(3)(4) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)); S.I. 2020/1642, reg. 9)

Commencement Information

I1 S. 2 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

I2 S. 2 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)