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Regulation 9 Interpretation of this PartI1

United Kingdom Not yet in force

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

In this Part, “the place of origin of the good” is to be determined in accordance with provision made under section 17(1) to (6) of TCTA 2018 that is applicable to the customs tariff, as defined in section 8 of TCTA 2018, as it has effect without regard to any provision made under sections 9 to 15 or 19(4) of that Actf1.

Annotations

Commencement

I1

Reg. 9 in force at 1.1.2027, see reg. 1(2)

Footnotes

f1

Relevant amendments were made by section 97 of the Finance Act 2020 (c. 14), paragraph 15 of Schedule 19 and paragraph 1 of Schedule 20 to the Finance (No. 2) Act 2023 (c. 30) and section 109 of FA 2026.