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Regulation 35 Application of the Customs (Managed Transition Procedure) (EU Exit) Regulations 2019I1I2

United Kingdom

Parts 1 and 2 of the Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 M1 apply for the purposes of duty charged under section 30C of the Act as if—

(a)

any reference to chargeable goods were to goods removed to Great Britain from Northern Ireland; and

(b)

any reference to the importation of goods were to their removal to Great Britain from Northern Ireland.

Annotations

Marginal citations

M1

S.I. 2019/487. Regulation 1(3) provides that these Regulations cease to have effect at the end of the period of 12 months beginning with the day appointed for their coming into force under section 52 of the Taxation (Cross-border Trade) Act 2018.

Commencement

I1

Reg. 35 not in force at made date, see reg. 1(1)

I2

Reg. 35 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.