Taxation (Cross-border Trade) Act 2018

[^key-f53e4a5369747dc9d5329704ba028f9d]: Sch. 8 para. 100 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)

[^key-633bf6d4299157b32ee95b2eb0566a45]: Sch. 8 para. 101 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)

[^key-cbea4009b0a48318357f30995e5cdb11]: Sch. 8 para. 102 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)

[^key-dcf3444f33dcac45d09d96f5b6c341aa]: Sch. 8 para. 103 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)

[^key-5f4b0960d1c36375825548e4a6e85e6b]: Sch. 8 para. 104 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)

[^key-457310843db5cd6f88d58a66ff236983]: Sch. 8 para. 107 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)

[^key-eb20bbed79d2638ee39c41a01380ee5b]: Sch. 8 para. 111 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)

[^key-88ffa5728da4fb25105f32e117816320]: Sch. 8 para. 113 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)

[^key-aa6bae6141cd5ff25fb622c626f3c2da]: Sch. 8 para. 114 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)

[^key-7475304988eb5198fdf1be942e1c463c]: Sch. 9 para. 9 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(c) (with reg. 8)

[^key-a268dbbc4e0f5a3016b45cd39ac7de94]: Sch. 8 para. 116 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)

[^key-5a4b1b655d8c974bbbd5772c2eec1ab0]: Sch. 8 para. 117 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)

[^key-5e12f478e24c026f07f4d3cc600a8ca3]: Sch. 8 para. 118 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)

[^key-e77ca3adbf51c3a8b0a98678e2b53963]: Sch. 8 para. 119 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)

[^key-a24cb208aaf92609be29f1424b478c5e]: Sch. 8 para. 120 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)

[^key-652fd83d57a6abe2af3dee7b2afb96c3]: Sch. 8 para. 121 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)

[^key-f8bd2a6317ef4c1d4a3b03b039295f1b]: Sch. 8 para. 123 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)

[^key-381d3bc8b02e3496ef4d20cf1a9b5967]: Sch. 8 para. 124 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)

[^key-88b03abefccc4291109f7b641c1960ac]: Sch. 8 para. 125 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)

[^key-09d20e93602f6c704de5c69df08e8660]: Sch. 8 para. 126 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)

[^key-736d8eb7dc5af54b263b46e75f0f84cf]: Sch. 8 para. 127 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)

[^key-cf6aee991def0e32f7b4480925eb3a69]: Sch. 8 para. 128 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)

[^key-5e4e4fad9fbc1ce90904ef91faf89609]: Sch. 8 para. 129 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)

[^key-d144f40b2a089d4832a61b5d23adce39]: Sch. 8 para. 130 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)

[^key-e39f976da599353c159889f93a59f1a5]: Sch. 8 para. 131 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)

[^key-b71eca8fb2993449d6ea65215dd14b24]: Sch. 9 para. 5 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(c)

[^key-ecd173dd8529426d66a931ec68c42cf9]: Sch. 9 para. 6 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(c)

[^key-0bbe5d9e931f29e6433e1deffc8b4ad0]: Sch. 9 para. 7 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(c)

[^key-252b8afc3007b2166b7dbeaf91c6d090]: Sch. 8 para. 1 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-071da1be7f8f5cdbaa0193753a48f6d6]: Sch. 1 para. 4 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-a155715158433be4ac07c9043f725885]: Sch. 1 para. 7 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-e318adda008632ee296ee70506f83d54]: Sch. 1 para. 10 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-e90200dde5a89f3d870c7f1ef28e9937]: Sch. 1 para. 12 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-05018b8785e3b7302f20a1d2647ff599]: Sch. 1 para. 13 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-cbbcb4d736894fd0ba43eae77af4b81e]: Sch. 1 para. 14 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-9847c2461d7e4c1f6439bfce93ce5573]: Sch. 1 para. 15 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-9bddd939a3ea68e7e03347b7903b4824]: Sch. 1 para. 16 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-2d5f39094a3887c9d92f61eda8e70518]: Sch. 1 para. 19 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-525de37bdbf1155d5c57bbc0a63e507b]: Sch. 6 para. 1 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-af2034f3e003daf1e48e056f9f85a693]: Sch. 6 para. 2 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-32bae3ea963c5c796d79c02bd300de2d]: Sch. 7 para. 1 in force at 31.12.2020 immediately after 2018 c. 16, s. 3 comes into force in so far as it relates to EU trade duties by S.I. 2019/429, reg. 3; S.I. 2020/1622, reg. 3(b)

[^key-e70c0af06c0ca065efd452857eb43255]: Sch. 7 para. 1 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-776136bf29885dbbab93b02089027f1b]: Sch. 1 para. 17 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-733a0b01fb23e692403befe7e427f134]: Sch. 2 para. 9 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-a3c1c29e6dbaeeaf04cd53ba0e8f5b26]: Sch. 2 para. 11 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-634ed625fdc2e591fbf107da87a16a4a]: Sch. 2 para. 15 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-8ec5f60e2034055d43d6b039d5a29eff]: Sch. 2 para. 18 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-925eb4f862f272e41b24249e56815d80]: Sch. 2 para. 19 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-d978888f4b80d9bfd722a4bb65921f68]: Sch. 7 para. 3 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-b5c301f0421c23934d3dec8dc87aea8d]: Sch. 1 para. 1 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-60b33ac757cf787053dbaa0aca3ccc47]: Sch. 1 para. 2 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-b2fb346a98542160ebf72bc6380d8c34]: Sch. 2 para. 1 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-d5957a79e9f3e3d42a1b72e6e9d3b4a5]: Sch. 2 para. 5 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-150866400aa16ae3e699776a45e242b0]: Sch. 1 para. 3 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-0e6c763054c6ce115cc0e210775dc54c]: Sch. 1 para. 5 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-a486330f8c16626bbd01060b01527856]: Sch. 1 para. 6 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-f19f0ef3c67399d0226446b3c1360768]: Sch. 1 para. 8 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-097676603416bb66f2b15cea59769df5]: Sch. 1 para. 9 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-2c7327b08755c55e13c536a30afca9a5]: Sch. 1 para. 11 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-a9f6e732b4737f170a6d16f052db8c46]: Sch. 1 para. 18 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-9eab8150cb9c43c64d8c7081fba21ecc]: Sch. 2 para. 2 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-495a019cfd9d0a2cedf8abf5406803d4]: Sch. 2 para. 3 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-433cb0b511588e240547df935cc460a8]: Sch. 2 para. 4 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-67c5e7c6fd3760280cf0ae0f5c606e3a]: Sch. 2 para. 6 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-ea71f707d57c54d57436861f0692b5eb]: Sch. 2 para. 7 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-79f7aeb14f2abb743dc1c1cab7d2488a]: Sch. 2 para. 8 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-e277f9163490a8051a02e1cd73551fe2]: Sch. 2 para. 10 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-94db21af39ec1f3f05dc353c89be97d4]: Sch. 2 para. 12 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-63e29c4ededb3bc7e00a6b501daec37c]: Sch. 2 para. 13 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-146a38b787b25bb1ca2431ef85e5fecd]: Sch. 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)

[^key-1894c6551f8e0e347dee14ab3b9280a6]: Sch. 2 para. 16 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-fd32605e84ed9870353c30be40c8ecc3]: Sch. 2 para. 17 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-a44558e32229bc5e566a95c36ac44a29]: Sch. 2 para. 20 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-d9c3de26f03159cf94072caea2500453]: Sch. 2 para. 21 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-a93bee6395f554582cc9954a8b06805a]: Sch. 2 para. 22 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-8f703568d5d877be6fceeaaecf25764f]: Sch. 2 para. 23 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-f3c271dda9dd88e70589f29f3295186f]: Sch. 2 para. 24 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-164699c703f74bd41f74b080dc3bebee]: Sch. 6 para. 3 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-1fe8a7f017ed8fe4b50b63c0810b9339]: Sch. 6 para. 4 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-cf46dcb90811f1df23cae8c1fef6ecbc]: Sch. 6 para. 5 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-89be6f03005ae7d6b5d5212cec752f8e]: Sch. 6 para. 6 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-97d22ce4ea9a058a09eab02d1dc2e0ad]: Sch. 6 para. 7 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-c05d77736482e3e0c15c0a260d6356d3]: Sch. 6 para. 8 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-b746f2e572e4fb330d31d2ee29ecae95]: Sch. 6 para. 9 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-8f991583477d84478c2fe347321ff9b4]: Sch. 6 para. 10 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-beed89606cb99b176e31eeb753f03312]: Sch. 6 para. 11 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-692cf6cccac15682d3900a05435d003b]: Sch. 6 para. 12 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-3a488a785b6c2dd9193cb04ea6c8d7a2]: Sch. 7 para. 2 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-7fdf98b1752cd6270599802824ec0996]: Sch. 7 para. 118 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-4d75b62c6c5b5a567ccfd42c7801babe]: Sch. 7 para. 139 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-ea3911cb044b7a532d9ecf2b313baa58]: Sch. 7 para. 142 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-bacad44f681cc039e54acfda7153f25f]: Sch. 7 para. 147 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-d385a65374c103e830f2d675daaac954]: Sch. 7 para. 153 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

[^key-098f012458acc4302c4828cf8e429641]: Sch. 8 para. 108 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)

[^key-77f2e8ee9f82fb8c2cdb36e8216cc2d0]: Sch. 8 para. 112 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)

[^key-51e61eaa88d5aa331873d7c174ddae64]: Sch. 8 para. 115 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)

[^key-7a9d1fb5205ee58654f77a645cf2c516]: Sch. 8 para. 122 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)

[^key-0eb2db726d4f847ef1170782026056b4]: Sch. 9 para. 1 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(c)

[^key-e9f08ad7c8836168f832065dbe51219a]: Sch. 9 para. 4 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(c)

[^key-2b54559f13f50617a85c2e7ee8babda4]: Act: transitional provisions for amendments made in relation to value added tax by any regulations made by the appropriate Minister under this Act, or by statutory instrument under any other enactment in consequence of, or otherwise in connection with, the United Kingdom's withdrawal from the EU by virtue of The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 (S.I. 2019/513), regs. 1, 9-11 (as amended by S.I. 2020/1495, regs. 1(2), 22(3)(4)); S.I. 2020/1641, reg. 2, Sch.

[^key-1a8512a77c9fb9a0bf6ef7387e0ecb06]: Act: savings and transitional provisions for amendments made in relation to value added tax by any regulations made by the appropriate Minister under this Act, or by statutory instrument under any other enactment in consequence of, or otherwise in connection with, the United Kingdom's withdrawal from the EU by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), reg. 1, Pt. 4; S.I. 2020/1641, reg. 2, Sch.

[^key-4481ba7f7172ff1f642360bfcf9d561d]: Word in Sch. 3 Pt. 2 substituted (31.12.2020) by The Trade Preference Scheme (EU Exit) Regulations 2020 (S.I. 2020/1438), regs. 1(2), 30(a)(i) (with reg. 1(4)); S.I. 2020/1643, reg. 2, Sch.

[^key-7f83a540daca707d747b82e3130f4983]: Words in Sch. 3 Pt. 2 omitted (31.12.2020) by virtue of The Trade Preference Scheme (EU Exit) Regulations 2020 (S.I. 2020/1438), regs. 1(2), 30(a)(ii) (with reg. 1(4)); S.I. 2020/1643, reg. 2, Sch.

[^key-0b0aee43bf6b3aa5092b3a9c2e66140e]: Word in Sch. 3 Pt. 3 added (31.12.2020) by The Trade Preference Scheme (EU Exit) Regulations 2020 (S.I. 2020/1438), regs. 1(2), 30(b)(i) (with reg. 1(4)); S.I. 2020/1643, reg. 2, Sch.

[^key-2cfc2d965eb4a819e075bdab86974eae]: Words in Sch. 3 Pt. 3 omitted (31.12.2020) by virtue of The Trade Preference Scheme (EU Exit) Regulations 2020 (S.I. 2020/1438), regs. 1(2), 30(b)(ii) (with reg. 1(4)); S.I. 2020/1643, reg. 2, Sch.

[^key-325ffc982fbea1ba18f7afff0d9ae409]: S. 25 omitted (31.12.2020) by virtue of European Union (Future Relationship) Act 2020 (c. 29), ss. 20(3)(a), 40(7); S.I. 2020/1662, reg. 2(s)

[^key-93f42045a2748e3b04ddffac6613afdb]: S. 26 omitted (31.12.2020) by virtue of European Union (Future Relationship) Act 2020 (c. 29), ss. 20(3)(b), 40(7); S.I. 2020/1662, reg. 2(s)

[^key-467afb7b26a0898789943137b6319696]: S. 42(4A) inserted (retrospectively) by Finance Act 2021 (c. 26), s. 98(1)(2)

[^key-ebf53ab5babcbd3e914d8341428b0f91]: Sch. 7 para. 8(2) omitted (31.12.2020) by virtue of European Union (Future Relationship) Act 2020 (c. 29), ss. 20(3)(c), 40(7); S.I. 2020/1662, reg. 2(s)

[^key-99d933b777eb5d04b6e7c78d74a3b9ef]: Sch. 8 para. 94(4)(c) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments to Acts of Parliament) (EU Exit) Regulations 2020 (S.I. 2020/1312), regs. 1, 2; S.I. 2020/1641, reg. 2, Sch.

[^key-eab8e7b093c921971e759a876988df33]: Act: power extended (10.6.2021) by Finance Act 2021 (c. 26), Sch. 20 para. 7

[^key-7546c890f30061bbf2e32fe1a1a0efd3]: Act modified (30.6.2021 at 6.00 p.m.) by The Trade Remedies (Extension of Tariff Rate Quota) (EU Exit) Regulations 2021 (S.I. 2021/783), regs. 1(1), 4

[^key-474c94768b5d2725e6272234cb57283b]: S. 54 excluded (10.6.2021 for specified purposes, 1.7.2021 in so far as not already in force) by 1994 c. 23, Sch. 9ZF para. 13(1)(2) (as inserted by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 6); S.I. 2021/770, regs. 3, 4 (with regs. 5-7))

[^key-221564f7a8c3d4e28a9d280ee5a91ca9]: Sch. 8 para. 14 omitted (1.7.2021) by virtue of The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021 (S.I. 2021/714), regs. 1, 10

[^key-4a16287173db5417fe8658765ddb451f]: Sch. 6 para. 12 applied (31.12.2020 for specified purposes, 4.9.2021 for specified purposes) by S.I. 2020/1605, reg. 16Q (as inserted by The Customs (Modification and Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1629), regs. 1(4)(5), 6(8); S.I. 2021/983, reg. 2)

[^key-5e00df9e80356ed2f3159e3762d145fa]: Sch. 9 para. 6(3) omitted (1.10.2021 for N.I.) by virtue of Finance Act 2020 (c. 14), Sch. 11 paras. 17, 18; S.I. 2021/740, reg. 3 (with reg. 1(2))

[^key-8ffbc6997c41f81b0f39343383412223]: Sch. 9 para. 6(4) omitted (1.10.2021 for N.I.) by virtue of Finance Act 2020 (c. 14), Sch. 11 paras. 17, 18; S.I. 2021/740, reg. 3 (with reg. 1(2))

[^key-5854a97044d8a25459baa73928cd6e5a]: Words in Sch. 3 Pt. 3 omitted (1.1.2022) by virtue of The Customs (Miscellaneous Provisions) (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/1489), regs. 1, 16(2)(a)

[^key-2e154b14f186d4162687deeca4f56cca]: S. 13(3) applied (2.3.2022) by The Trade Remedies (Review and Reconsideration of Transitioned Trade Remedies) Regulations 2022 (S.I. 2022/113), regs. 1(1), 17(a) (with reg. 3)

[^key-7f9cbaa7fadfb0a99ec75bf85a169412]: Sch. 5 para. 16(3) applied (2.3.2022) by The Trade Remedies (Review and Reconsideration of Transitioned Trade Remedies) Regulations 2022 (S.I. 2022/113), regs. 1(1), 17(b) (with reg. 3)

[^key-6c13d36975c3745e5f4a07c7c0ec3624]: Sch. 4 para. 17(3)(4) applied (2.3.2022) by The Trade Remedies (Review and Reconsideration of Transitioned Trade Remedies) Regulations 2022 (S.I. 2022/113), regs. 1(1), 17(c) (with reg. 3)

[^M_C_5af1a020-befd-439a-f4d9-4110212e6f58]: S. 32(7)(8) applied (with effect from 3.11.2021 in accordance with s. 74(13) of the amending Act) by Finance Act 2022 (c. 3), s. 74(1)(9)

[^M_F_6edf91c5-1fb4-4c04-cd64-99688e5f3b34]: S. 32A inserted (24.2.2022) by Finance Act 2022 (c. 3), s. 75

[^key-532ec552c5c40a7585369216517d4406]: Pt. 1 modified (19.6.2023) by The Customs (Origin of Chargeable Goods: Developing Countries Trading Scheme) Regulations 2023 (S.I. 2023/557), regs. 1(1), 7 (with reg. 1(3))

[^key-fb1cfe50ab598404bcfc1940ffb29b16]: Words in Sch. 3 Pt. 3 omitted (19.6.2023) by virtue of The Trade Preference Scheme (Developing Countries Trading Scheme) Regulations 2023 (S.I. 2023/561), regs. 1(2), 27 (with reg. 1(4))

[^key-41209d9dcc78b032f09b26c82d9842d1]: Words in s. 24 heading inserted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 317(2)

[^key-9c807552b0381d4e1fc6f07b91e2d892]: S. 24(1)(aa) inserted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 317(3)

[^key-1d920beaf2200f1d3206b51197b9aa50]: Sch. 1 para. 17(5A)(5B) inserted (with effect in accordance with s. 318(3) of the amending Act) by Finance (No. 2) Act 2023 (c. 30), s. 318(1)

[^key-cdb0b1d3cfe323838db8be9c39d5ff6e]: Sch. 7 para. 90 omitted (11.7.2023) by virtue of Finance (No. 2) Act 2023 (c. 30), s. 318(4)

[^key-1038e4067fb7bf4d34a53d377ff58f03]: Words in s. 49 substituted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), s. 120(2), Sch. 13 para. 19(2); S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

[^key-94c61149efd3184e96dc07d322b3be4a]: Words in s. 53 substituted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), s. 120(2), Sch. 13 para. 19(3); S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

[^key-4e7ab0254752f7291ae299652439e466]: Sch. 4 para. 17(8A)-(8E) inserted (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 4(1)(e), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

[^key-b61bdd905360b429b1e1c66943ebed38]: Sch. 4 para. 20(5A)-(5C) inserted (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 4(5)(f), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

[^key-9aebbc2361aa7ce30c94e55f017dadc0]: Sch. 5 para. 16(10A)-(10E) inserted (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 11(1)(b), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

[^key-81b43c4333d3586daf5601074cd37faf]: Sch. 5 para. 19(2A)-(2E) inserted (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 11(5)(d), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

[^key-01e0f1a0ad240004b1138223365262c1]: Sch. 5 para. 19(4A)-(4C) inserted (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 11(5)(g), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

[^key-e97d854ffd9685160f807c3f8c05a98e]: Sch. 5 para. 20(2A)-(2E) inserted (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 11(7)(d), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

[^key-2274c5866442661d1b19615502444c0a]: Sch. 5 para. 20(4A)-(4C) inserted (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 11(7)(g), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

[^key-4f613ccc0d528c4876fa9e4bc7136747]: Word in Sch. 4 para. 17(3) substituted (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 4(1)(a), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

[^key-d3e3e6353e0d1d05f30d8a1dc5d76556]: Word in Sch. 4 para. 17(4) substituted (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 4(1)(b), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

[^key-f6dbfcba6c773db90389cfca33c3566d]: Sch. 4 para. 20A and cross-heading inserted (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 4(6), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

[^key-5dbca4d84c3e16fffac7464c010b3fc9]: Sch. 4 para. 18(9) inserted (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 4(2), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

[^key-590e4c938150364f5b1c4ac696c2ae75]: Sch. 4 para. 19(6) inserted (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 4(3), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

[^key-182c932444a0343bbdae2121f80bc2f5]: Sch. 4 para. 20(1A) inserted (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 4(5)(b), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

[^key-a36cdba3c644ee94f29657e63a831065]: Sch. 5 para. 17(11) inserted (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 11(2)(b), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

[^key-6cf175a09d95e021e49bb477896f32c5]: Sch. 5 para. 18(11) inserted (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 11(3), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

[^key-3075b77608c07c2b49422ec8bedd068e]: Sch. 5 para. 19(1A) inserted (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 11(5)(b), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

[^key-d211490f42838818538c6de75a217ff6]: Sch. 5 para. 20(1A) inserted (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 11(7)(b), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

[^key-c82651513c144dc635114a07f89aef44]: Sch. 4 para. 17(5) omitted (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 4(1)(c), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

[^key-fd8be2ae3304e17c724fa36346a566f1]: Word in Sch. 4 para. 17(7) omitted (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 4(1)(d)(i), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

[^key-37776ef2be281e5f1ba1e1a901a9ed40]: Words in Sch. 4 para. 17(7) inserted (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 4(1)(d)(ii), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

[^key-3476537e38844655af715d41f2034202]: Sch. 4 para. 17(9) omitted (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 4(1)(f), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

[^key-126fa60026501b32e47bcfe2433c90d4]: Sch. 4 para. 17(10) omitted (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 4(1)(g), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

[^key-bcdcfa5280656d8e4f8f295fc272de6a]: Words in Sch. 4 para. 20 cross-heading substituted (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 4(4), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

[^key-8a693cc593d5f6e5cdd8824bb99c4c4b]: Words in Sch. 4 para. 20(1) renumbered as Sch. 4 para. 20(1)(a) (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 4(5)(a)(i), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

[^key-795556d4afc993f4eeb549ca3a4d35b7]: Sch. 4 para. 20(1)(b) and word inserted (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 4(5)(a)(ii), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

[^key-ceb3c3060aae9e2b927e128b21eaf32d]: Words in Sch. 4 para. 20(3) substituted (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 4(5)(c), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

[^key-3ee80732d6f7596aff3d1166d46ea7b4]: Words in Sch. 4 para. 20(4) inserted (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 4(5)(d), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

[^key-2b893200d3c94430c97b91b2c347bb8c]: Words in Sch. 4 para. 20(5)(a) inserted (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 4(5)(e), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

[^key-8d0501a9bbd43cfb7572005d6940491a]: Sch. 5 para. 16(5)(a) omitted (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 11(1)(a), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

[^key-35104256ca3ca0568299127004e7b12e]: Words in Sch. 5 para. 17(8) inserted (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 11(2)(a), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

[^key-69eb23f2a8299911ad36de47ba2ac439]: Words in Sch. 5 para. 19 cross-heading substituted (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 11(4), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

[^key-428a1f5c67b6bb860e8e63684fd1a0a5]: Words in Sch. 5 para. 19(1) renumbered as Sch. 5 para. 19(1)(a) (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 11(5)(a)(i), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

[^key-34cbdf858656178bb8d0b77e1238e619]: Sch. 5 para. 19(1)(b) and word inserted (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 11(5)(a)(ii), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

[^key-bd5a082d9ff1d4f0c3ca87ffb3eefea5]: Words in Sch. 5 para. 19(2) substituted for Sch. 5 para. 19(2)(a)(b) (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 11(5)(c), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

[^key-fd2044ec7764e199e71c029ff90c971c]: Words in Sch. 5 para. 19(3) inserted (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 11(5)(e), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

[^key-23f726e501757b801b8cc8d265ca34c1]: Words in Sch. 5 para. 19(4)(a) inserted (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 11(5)(f), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

[^key-36492674c97a43d4626d206444f62b3e]: Words in Sch. 5 para. 20 cross-heading substituted (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 11(6), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

[^key-4fad28a3021509fa3837aef4bdec800c]: Words in Sch. 5 para. 20(1) renumbered as Sch. 5 para. 20(1)(a) (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 11(7)(a)(i), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

[^key-47ea2538f12068cd33f38c7ebba434e2]: Sch. 5 para. 20(1)(b) and word inserted (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 11(7)(a)(ii), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

[^key-ae87d46cd7e880bf86e0b03d7ed46e1e]: Words in Sch. 5 para. 20(2) substituted for Sch. 5 para. 20(2)(a)(b) (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 11(7)(c), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)