Taxation (Cross-border Trade) Act 2018

[^key-3102b98b2cde958877e81aa1ee7e9184]: Words in s. 15(1)(b) substituted (22.7.2020) by Finance Act 2020 (c. 14), s. 97

[^key-e293f9986bfc25aa2f56888981501468]: S. 9(1)(b) modified (16.12.2020) by The Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020 (S.I. 2020/1439), regs. 1(3)(d), 6

[^key-7c1472eaad48ae592552c3eac0722387]: Sch. 1 para. 16A inserted (16.12.2020) by The Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020 (S.I. 2020/1439), regs. 1(3)(c), 5(2)

[^key-c581c42204fc796c33393ef8544b56a7]: Sch. 7 para. 33 substituted (16.12.2020) by The Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020 (S.I. 2020/1439), regs. 1(3)(c), 5(3)

[^key-867da4c14d5ef2c157623ea4c9431413]: S. 21(1)-(4) applied (with modifications) (31.12.2020) by The Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108), regs. 1(5), 55(1) (with reg. 64) (as amended by S.I. 2020/1449, reg. 13(3)); S.I. 2020/1643, reg. 2, Sch.

[^key-1d8605de9d27b7c25fb7be3cf109acfa]: Ss. 9-15 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 7; S.I. 2020/1643, reg. 2, Sch.

[^key-bf06c60818863d542eeb77879ce03116]: Ss. 9-15 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 13; S.I. 2020/1643, reg. 2, Sch.

[^key-443140bf0809a7da1424a903257957fc]: Sch. 1 paras. 1-17 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 20; S.I. 2020/1643, reg. 2, Sch.

[^key-8dfe2f2e0dcaf9068df38069f1f2ef7a]: Sch. 1 paras. 1-17 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 27; S.I. 2020/1643, reg. 2, Sch.

[^key-8f04eb9a7705454ac5e634ef642acf68]: Sch. 7 para. 16(1), (2)(b), (4)-(6) in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-113cb445472127225daa84484e59b067]: Ss. 30A-30C and cross-heading 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(4), 11(1)(e) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-f0bd111fd29c7872804fe327bdc52dad]: Ss. 40A, 40B 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. 1, 11(1)(e) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-1ffa7f9d6fc902e1870ec71a1eb7ea2e]: Word in Sch. 8 para. 64(3)(a) 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), s. 11(1)(e), Sch. 2 para. 10(2)(a) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-588b7c0d5210576733807e1bafd6a125]: Sch. 8 para. 64(3)(c) omitted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 10(2)(b) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-2743bdf01fc2f3fbd8a23790cfdf3758]: Sch. 8 para. 94(2) omitted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 10(3) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-9fc4cabb29854080af33bf8322a63320]: Sch. 8 para. 94(9) omitted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 10(3) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-865a8bbabad6debd9f3cee9b353628c8]: Words in Sch. 7 para. 150(3)(a) 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), s. 11(1)(e), Sch. 1 para. 10(4)(a) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-d914e8c5df3e6a5fcab673864f145a9c]: Words in Sch. 7 para. 150(3)(a) substituted (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), s. 11(1)(e), Sch. 1 para. 10(4)(b) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-b21091c991ed91d06baa2a54ee75c057]: Sch. 7 para. 156(2) substituted (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), s. 11(1)(e), Sch. 1 para. 10(5)(a) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-017010292436f852f3758ba3f3946c15]: Words in Sch. 7 para. 156(3)(b) 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), s. 11(1)(e), Sch. 1 para. 10(5)(b) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-f07911e2b17d7a1927a4691d7a074b75]: Word in Sch. 8 para. 114(2)(a) substituted (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), s. 11(1)(e), Sch. 2 para. 10(4)(a) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-9a8a011dc02f5a2bcd88b7123929666e]: Word in Sch. 8 para. 114(2)(b) substituted (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), s. 11(1)(e), Sch. 2 para. 10(4)(b) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-a0e8e5421b3eb833d43e8b4671e77f4e]: Word in Sch. 8 para. 114(2)(c) substituted (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), s. 11(1)(e), Sch. 2 para. 10(4)(c) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-d20f7b1ccc8f8f1edf910866a5ad860d]: Sch. 8 para. 132(k) omitted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 10(5) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-990d0fbb2b7920297f925e924482d059]: S. 37(8) applied (with modifications) (31.12.2020) by The Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108), regs. 1(5), 55(2) (with reg. 64) (as amended by S.I. 2020/1449, reg. 13(3)); S.I. 2020/1643, reg. 2, Sch.

[^key-7df4a2e11f5656e4f2f85b0f0f3b9054]: Sch. 1 para. 17(1) modified (31.12.2020) by The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019 (S.I. 2019/385), regs. 1(2), 3(3) (with reg. 2); S.I. 2020/1643, reg. 2, Sch. (as amended by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 40(2)(3); S.I. 2020/1643, reg. 2, Sch.)

[^key-5754c20eb014115223b26af4426bd079]: Words in Sch. 2 para. 9(1)(a) substituted (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), s. 11(1)(e), Sch. 1 para. 9(4)(a) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-1833e1b0e8973eab996dc681786df7d8]: Words in Sch. 2 para. 9(5) 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), s. 11(1)(e), Sch. 1 para. 9(4)(b)(i) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-9b93a1f189b14b845e8ab30e30c2293d]: Words in Sch. 2 para. 9(5) substituted (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), s. 11(1)(e), Sch. 1 para. 9(4)(b)(ii) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-af340b5e8afb300dfe6f05b766bda5b0]: Words in Sch. 2 para. 9(6)(a) substituted (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), s. 11(1)(e), Sch. 1 para. 9(4)(c) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-905508e074bd6109013cf224bf3e4f38]: Sch. 2 para. 11(a) modified (31.12.2020) by The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019 (S.I. 2019/385), regs. 1(2), 3(6) (with reg. 2); S.I. 2020/1643, reg. 2, Sch. (as amended by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 40(2)(3); S.I. 2020/1643, reg. 2, Sch.)

[^key-df9fdbd6af41d29afe0f2487c3cf7560]: Words in Sch. 2 para. 11(a) substituted (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), s. 11(1)(e), Sch. 1 para. 9(5)(a) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-f3351f35c6286349162b9c96877362d7]: Sch. 2 para. 15(b) modified (31.12.2020) by The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019 (S.I. 2019/385), regs. 1(2), 3(7) (with reg. 2); S.I. 2020/1643, reg. 2, Sch. (as amended by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 40(2)(3); S.I. 2020/1643, reg. 2, Sch.)

[^key-a1984478d715bc63a1c97a11d17c3c1b]: Words in Sch. 2 para. 15(b) 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), s. 11(1)(e), Sch. 1 para. 9(6) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-f684fd5883fed16d0e7a54d18bbcd43b]: Sch. 2 para. 18(2) modified (31.12.2020) by The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019 (S.I. 2019/385), regs. 1(2), 3(8) (with reg. 2); S.I. 2020/1643, reg. 2, Sch. (as amended by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 40(2)(3); S.I. 2020/1643, reg. 2, Sch.)

[^key-fc84079e5c94d2345903ecfbe9fffadd]: Sch. 2 para. 19(3) modified (31.12.2020) by The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019 (S.I. 2019/385), regs. 1(2), 3(9) (with reg. 2); S.I. 2020/1643, reg. 2, Sch. (as amended by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 40(2)(3); S.I. 2020/1643, reg. 2, Sch.)

[^key-0f81fe1ba28db7653648170fcbff88df]: S. 34(1)(b) modified (31.12.2020) by The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 (S.I. 2019/487), regs. 1(2)(3), 4(3) (with reg. 7); S.I. 2020/1643, reg. 2, Sch.

[^key-d6d5e4df658eb85fd1fcec685d6cec45]: S. 1 renumbered as s. 1(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(2)(a), 11(1)(e) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-d96e21e9203b4c486557815255d0cd95]: 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

[^key-bd7f67f6bdd7a082cc38091313ebdcfb]: Words in s. 3(3)(a) substituted (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), s. 11(1)(e), Sch. 1 para. 2 (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-1b1bcc42f33db24c9d8e002fadc9adcd]: Words in s. 32(9)(a) 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), s. 11(1)(e), Sch. 1 para. 3 (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-5fb8a0124c6dab0f48e97d2452717313]: Word in s. 33(2) omitted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 4(2)(a) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-4c0fc27ead69af671249c6a773ccbb92]: S. 33(2)(c) 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), s. 11(1)(e), Sch. 1 para. 4(2)(c) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-57fe05f5efc58e8b330f65a870a694d4]: Words in s. 33(2)(b) substituted (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), s. 11(1)(e), Sch. 1 para. 4(2)(b) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-51e2f7a116316e378fcc90c9ebeb3a25]: Words in s. 33(3)(a) 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), s. 11(1)(e), Sch. 1 para. 4(3)(a) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-4feaa70c013af3cd6ac4bb26a64c90b0]: Words in s. 33(3) 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), s. 11(1)(e), Sch. 1 para. 4(3)(b) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-909d33f663e1eba911e482c9c6891955]: Words in s. 33(4) 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), s. 11(1)(e), Sch. 1 para. 4(4) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-ca8f7f786d1818fe6e743b44f9e37da9]: Words in s. 33(5) substituted (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), s. 11(1)(e), Sch. 1 para. 4(6) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-c1e9da074ae1111af960034efe6032b7]: Words in s. 36(2)(a) 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), s. 11(1)(e), Sch. 1 para. 5(a) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-b451decb229ae9d61851dc96ea063e33]: Words in s. 36(2)(b) 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), s. 11(1)(e), Sch. 1 para. 5(b) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-7b4995039daa0dba88d743039b48eaa1]: Words in s. 37(1) 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), s. 11(1)(e), Sch. 1 para. 6 (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-fe042aa6e58629e10ab22cb52c18c5f4]: Words in Sch. 1 para. 1(4)(a) 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), s. 11(1)(e), Sch. 1 para. 8(2)(a) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-9d4835c43d5db66f3aa2e54a837e1d0f]: Words in Sch. 1 para. 1(4)(b) 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), s. 11(1)(e), Sch. 1 para. 8(2)(b) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-a906ac2ec057f62a6351f8385f4b33c1]: Words in Sch. 1 para. 2(2)(a) substituted (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), s. 11(1)(e), Sch. 1 para. 8(3)(a) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-c98c27d4e26028eb752b2a6deb906262]: Words in Sch. 1 para. 2(2)(b) 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), s. 11(1)(e), Sch. 1 para. 8(3)(b)(i) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-eb6ca3a0316bb6854a65b42196f0d11d]: Words in Sch. 1 para. 2(2)(b) substituted (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), s. 11(1)(e), Sch. 1 para. 8(3)(b)(ii) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-716ed5a8462a9731bf9eb385346af6ea]: Words in Sch. 2 para. 1(2)(a) substituted (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), s. 11(1)(e), Sch. 1 para. 9(2) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-3e4c16ecf7a34a42b593b8a461d3ae1d]: Words in Sch. 2 para. 5(1) substituted (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), s. 11(1)(e), Sch. 1 para. 9(3) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-85e4cace0320e647faf3938b4731ba4b]: Words in Sch. 2 para. 19(3)(a) 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), s. 11(1)(e), Sch. 1 para. 9(7) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-cea39d0f6ebcab9bdc32024953204fc1]: Sch. 7 para. 146 renumbered as Sch. 7 para. 146(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), s. 11(1)(e), Sch. 1 para. 10(3)(a) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-cee4d9f9dab158dbfa3631d26d02cf96]: S. 7(1) applied (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 7; S.I. 2020/1643, reg. 2, Sch.

[^key-fee585b6ab987be1ddedc00f445e5441]: S. 7(1) applied (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 13; S.I. 2020/1643, reg. 2, Sch.

[^key-1fe6e00030eff25ae759950844d5d0b0]: S. 7(1) applied (with modifications) (31.12.2020) by S.I. 2020/1605, reg. 7(3) (as inserted by The Customs (Modification and Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1629), regs. 1(2), 6(3))

[^key-e13f1fbf4854b0295fafeaff5ddc8b40]: S. 7(1) applied (with modifications) (31.12.2020) by S.I. 2020/1605, reg. 13(3) (as inserted by The Customs (Modification and Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1629), regs. 1(2), 6(5)(b))

[^key-814084b47e382523d1e05b0e0a09dbda]: S. 30C(1) excluded (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 18; S.I. 2020/1643, reg. 2, Sch.

[^key-636513ca4e9c9922cb9b74df214d93aa]: S. 30C(3) excluded (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 19; S.I. 2020/1643, reg. 2, Sch.

[^key-a89ce3a3c193dfa507a80b88e48c6b47]: S. 23 applied (31.12.2020) by The Customs Transit Procedures (EU Exit) Regulations 2018 (S.I. 2018/1258), art. 1(2), Sch. 2 para. 26(8); S.I. 2020/1643, reg. 2, Sch.

[^key-9c71f267179e163891797bdd5c68a049]: S. 21 applied in part (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 20; S.I. 2020/1643, reg. 2, Sch.

[^key-88fc681a43dfe161e68140d4adc68b99]: S. 21 applied in part (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 27; S.I. 2020/1643, reg. 2, Sch.

[^key-acdaabdb91946686749422390bdc54bd]: S. 33 modified (31.12.2020) by The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019 (S.I. 2019/385), regs. 1(2), 3(2) (with reg. 2); S.I. 2020/1643, reg. 2, Sch. (as amended by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 40(2)(3); S.I. 2020/1643, reg. 2, Sch.)

[^key-bd08646ce2e3876755b95652b0a88a70]: S. 33(4A)(4B) 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), s. 11(1)(e), Sch. 1 para. 4(5) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-0b6985057025b3522b2d87cf0b52ab29]: S. 33(5A) 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), s. 11(1)(e), Sch. 1 para. 4(7) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-d9e2f8f2c2e301076f0fc3d0fa11bfd5]: S. 24 applied (with modifications) (31.12.2020) by The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019 (S.I. 2019/385), regs. 1(2), 7(1); S.I. 2020/1643, reg. 2, Sch.

[^key-aa63f094321257660e250df2d5ddc66c]: S. 12 modified (31.12.2020) by The Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020 (S.I. 2020/1435), regs. 1(2), 2, 11, Sch. paras. 1-3 (with reg. 1(4)); S.I. 2020/1643, reg. 2, Sch.

[^key-a130061dd4632250bdf787fff7a205b8]: S. 9 modified (31.12.2020) by The Customs (Tariff-free Access for Goods from British Overseas Territories) (EU Exit) Regulations 2020 (S.I. 2020/1434), regs. 1(2), 7, 8 (with reg. 2); S.I. 2020/1643, reg. 2, Sch.

[^key-b2242db38da1f863238afc71783b76c3]: S. 9 modified (31.12.2020) by The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1457), reg. 1(1), Sch. 2 para. 3(1)(a)(2) (with reg. 1(3)); S.I. 2020/1643, reg. 2, Sch.

[^key-79cae15a66206f461a7380da6036f44a]: S. 19 modified (31.12.2020) by The Customs (Tariff Quotas) (EU Exit) Regulations 2020 (S.I. 2020/1432), reg. 1(1), Sch. 4 para. 3(b) (with reg. 1(3)); S.I. 2020/1643, reg. 2, Sch.

[^key-daae592abb52117897e7234e3873fe7f]: S. 19 modified (31.12.2020) by The Customs (Tariff-free Access for Goods from British Overseas Territories) (EU Exit) Regulations 2020 (S.I. 2020/1434), regs. 1(2), 7, 8 (with reg. 2); S.I. 2020/1643, reg. 2, Sch.

[^key-bb82b36ee27ff280300d2cab27acb99b]: S. 19 modified (31.12.2020) by The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1457), reg. 1(1), Sch. 2 para. 3(1)(c) (with reg. 1(3)); S.I. 2020/1643, reg. 2, Sch.

[^key-cf0c5065f13a91fbabd965b3f4dcca06]: S. 1(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(2)(b), 11(1)(e) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-4289dae01fe0a2a10c28a82bb8fcdd21]: 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

[^key-c4b67dd36b7125f31de634e991de6c88]: S. 3 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 20; S.I. 2020/1643, reg. 2, Sch.

[^key-764ace9c0db11d351873718e0de94de1]: S. 3 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 27; S.I. 2020/1643, reg. 2, Sch.

[^key-1821ecded5983ab1250600c7fb08fedc]: Words in s. 38 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), s. 11(1)(e), Sch. 1 para. 7 (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-f9c205d93aa1b9237b2d422447799893]: S. 11 modified (31.12.2020) by The Customs (Tariff Quotas) (EU Exit) Regulations 2020 (S.I. 2020/1432), reg. 1(1), Sch. 4 para. 3(a) (with reg. 1(3)); S.I. 2020/1643, reg. 2, Sch.

[^key-e533c6e56a910ad1bdc7754f4675e6d2]: S. 11 modified (31.12.2020) by The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1457), reg. 1(1), Sch. 2 para. 3(1)(b) (with reg. 1(3)); S.I. 2020/1643, reg. 2, Sch.

[^key-899dfede9fc2657222e16150a376abfe]: S. 17 applied (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 7; S.I. 2020/1643, reg. 2, Sch.

[^key-2f9e4a02e3b615d0b815fd0feef9f9a4]: S. 17 applied (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 13; S.I. 2020/1643, reg. 2, Sch.

[^key-cf8a2ad0f2fcff5eecfa7c7f4bf625d8]: 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)

[^key-ab61295ef87cff841db75c1f5db0598d]: 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.

[^key-e6c90e614ad1f185cdfe4320a349df92]: Sch. 7 Pt. 4 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), s. 11(1)(e), Sch. 1 para. 10(6) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-e732199b555b672dd9db32778e2f8f8b]: Sch. 9 para. 10 and cross-heading 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), s. 11(1)(e), Sch. 1 para. 11 (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-4ceacdce48b4f5b6d472c834db63ea4b]: Sch. 1 modified (31.12.2020) by The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 (S.I. 2019/487), regs. 1(2)(3), 5(5) (with reg. 7); S.I. 2020/1643, reg. 2, Sch.

[^key-e64f2c9832130a6655016f3cd4ba93ab]: Words in Sch. 7 para. 114 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), s. 11(1)(e), Sch. 1 para. 10(2) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-7363e499047550d9a54ce3b5a0780a31]: Sch. 7 para. 146(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), s. 11(1)(e), Sch. 1 para. 10(3)(b) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-bc50cc2d4319fe824c773587021c68d8]: Sch. 7 para. 156(4)(5) substituted for Sch. 7 para. 156(4) (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), s. 11(1)(e), Sch. 1 para. 10(5)(c) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-c5ace627d4966c53c857d535b4cb2b8b]: Sch. 1 paras. 15, 16 applied (with modifications) (31.12.2020) by The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249), regs. 1(2), 13(1)(2); S.I. 2020/1643, reg. 2, Sch.

[^key-5abdd8173d4730d205d89b5196308382]: Sch. 1 para. 19 applied (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 20; S.I. 2020/1643, reg. 2, Sch.

[^key-176ed5c762ce32867266c3c5b1dc3bdb]: Sch. 1 para. 19 applied (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 27; S.I. 2020/1643, reg. 2, Sch.

[^key-9d04237943b14781a2f0d6bbece22b04]: Sch. 1 para. 17 excluded (31.12.2020) by The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 (S.I. 2019/487), regs. 1(2)(3), 6(2) (with reg. 7); S.I. 2020/1643, reg. 2, Sch.

[^key-78a8ec6aeccd91c25e908341efb3e552]: Sch. 2 para. 9 modified (31.12.2020) by The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019 (S.I. 2019/385), regs. 1(2), 3(5) (with reg. 2); S.I. 2020/1643, reg. 2, Sch. (as amended by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 40(2)(3); S.I. 2020/1643, reg. 2, Sch.)

[^key-6a569253237363c00d49f5d3b0d62f3e]: Sch. 2 para. 11(aa) 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), s. 11(1)(e), Sch. 1 para. 9(5)(b) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

[^key-10dd45334a9b403d2bee6ff9942850ac]: Sch. 7 para. 158 modified (31.12.2020) by The Customs (Modification and Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1629), regs. 1(2), 2

[^key-83371f95c633cbd0a7fcddaad055f45f]: S. 41 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(b) (with reg. 7)

[^key-7fa811a1d503f8524e4ed298e3761d61]: S. 43 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(b) (with reg. 7)

[^key-681a12dc75e849cd06bd660ffd01addf]: S. 23 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-79e6a279463b5362fd4e2347f331e7dc]: S. 15 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-7dddd46a1b66a1b7f138f5d549ca317e]: S. 21 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-e523765d08b60f8e8ebaad6345fdeea2]: S. 37 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-e0a919449d3883d734fb3ec68af83194]: S. 32 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-aaaedbaae6ca2c4d07a4649884777ed5]: S. 33 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-05abdd06e8ac6df99c4852cd7ecd7a59]: S. 24 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-adcefce6353791373ac411eb6d0d2c13]: S. 34 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-5eec86624bfcfaf8e8ebea5f2cb64a6c]: S. 29 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-a34d8912646988683f3ca2610559a046]: S. 12 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-5148742c843d781f8b12be5047edfb27]: S. 9 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-6633640985fe5e395b8ca78066a6ff2b]: S. 19 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-e712ce7ad301568f792cea864c0b602e]: S. 1 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-4bb1e550dc9f0a5ea2ef5236d5c94ea9]: S. 2 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-acd6432908082c9317753e885c881ce6]: S. 3 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-8bd89aed807c88489eb6e24dc88c9a33]: S. 36 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-947d685c46238bb1dc4714ad3c799aa7]: S. 38 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)