Regulation 105A Goods not regarded as domestic goods: goods in UK sector of the continental shelfF1
For the purposes of Part 1 of the Act, goods put to a specified authorised use in the UK sector of the continental shelf in accordance with regulation 33(3)(a) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 are not to be regarded as domestic goods on the discharge of the authorised use procedure if F2, at the time the procedure is discharged, the goods are located in the UK sector of the continental shelf.
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Annotations
Textual amendments
- F1
Reg. 105A inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(24); S.I. 2020/1643, reg. 2, Sch.
- F2
Words in reg. 105A(1) substituted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(20); S.I. 2020/1643, reg. 2, Sch.
- F3
Reg. 105A(2) omitted (13.6.2023) by virtue of The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 2(17)