Receipt endorsed by the HMRC customs office of destination, and receipt issued by authorised consigneeU.K.
This section has no associated Explanatory Memorandum
8. A receipt under paragraph 5(5) or 7(4) must take the form stipulated in a public notice.
Commencement Information
I1Sch. 1 para. 8 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.