Regulation 28 Modification of section 9 of the Customs and Excise Management Act 1979I1I2
United Kingdom
Section 9 of CEMA 1979 M1 (general duties of Commissioners in relation to customs matters concerning the European Union) applies for any purpose in connection with duty under section 30A(3) or 40A of the Act as if—
in the words before paragraph (a)—
for “EU obligations” there were substituted “ any obligation under legislation referred to in Article 5(3) and (4) of the Protocol on Ireland/Northern Ireland in the EU withdrawal agreement (as that legislation has effect as a result of section 7A of the European Union (Withdrawal) Act 2018) ”; and
for “shall” there were substituted “ may ”;
in paragraph (a), for “Community requirement or practice”, there were substituted “ requirement provided for, or practice permitted, by such legislation ”; and
in paragraph (b), after “between”, there were inserted “ the United Kingdom and ”.
Annotations
Marginal citations
- M1
That section is repealed by paragraph 7 of Schedule 7 to the Act, with savings provided for by paragraph 158 of that Schedule (which is inserted by paragraph 10(6) of Schedule 1 to the 2020 Act). Prior to its repeal it was amended by articles 4 and 6 of the Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043).
Commencement
- I1
Reg. 28 not in force at made date, see reg. 1(1)
- I2
Reg. 28 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.