OpenLegislation

Regulation 55 Application of sections 21 and 37(8) of the ActC1I1I2

United Kingdom

(1)

Section 21(1) to (4) (Customs agents) of the Act applies to these Regulations as if, in both places, for “Customs declarations” the words “export declarations F1and onward export notifications” were substituted.

(2)

Section 37(8) (minor definitions) of the Act applies to these Regulations as if, in both places, for “a Customs declaration” the words “an export declaration F2or an onward export notification” were substituted F3, and as if, in both places, after “ the declaration ”, the words “ or the notification ” were inserted.

Annotations

Textual amendments

F1

Words in reg. 55(1) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 9(17)(a); S.I. 2020/1643, reg. 2, Sch.

F2

Words in reg. 55(2) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 9(17)(b)(i); S.I. 2020/1643, reg. 2, Sch.

F3

Words in reg. 55(2) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 9(17)(b)(ii); S.I. 2020/1643, reg. 2, Sch.

Modifications

C1

Pt. 7 applied (with modifications) (22.2.2019 for specified purposes, 31.12.2020 in so far as not already in force) by S.I. 2018/1249, reg. 13A (as inserted by The Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108), regs. 1(4), 60(3); S.I. 2020/1643, reg. 2, Sch.)

Commencement

I1

Reg. 55 not in force at made date, see reg. 1(5)

I2

Reg. 55 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.