OpenLegislation

Regulation 36 Application of the Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020I1I2

United Kingdom

Regulations 1 to 4 of the Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020 M1 apply for the purposes of duty charged under section 30C of the Act as if—

(a)

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

(b)

any reference to an exportation of goods included the exit of goods from Great Britain that are being removed to Northern Ireland.

Annotations

Marginal citations

M1

S.I. 2020/1439.

Commencement

I1

Reg. 36 not in force at made date, see reg. 1(1)

I2

Reg. 36 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.