Taxation (Cross-border Trade) Act 2018

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)

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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.

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.)

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

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

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

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

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.)

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

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.)

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

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.)

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.)

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.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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.

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.

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))

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))

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.

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.

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.

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.

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.

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.)

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

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

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.

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.

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.

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.

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.

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.

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.

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

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

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.

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.

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

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.

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.

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.

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.

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)

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.

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

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

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.

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

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

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

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.

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.

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.

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.

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.)

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

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

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)

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)

S. 23 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

S. 15 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

S. 21 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

S. 37 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

S. 32 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

S. 33 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

S. 24 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

S. 34 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

S. 29 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

S. 12 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

S. 9 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

S. 19 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

S. 1 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

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

S. 3 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

S. 36 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

S. 38 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

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

S. 5 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a) (with reg. 5)

S. 6 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

S. 7 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

S. 8 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

S. 11 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)