Regulation 9 Relief from section 30A dutyI1 I2

United Kingdom

Relief from duty charged under section 30A(3) of the Act is to be given in accordance with—

(a)

Union customs legislation (as applied to that duty by section 30AF1(5) of the Act);

(b)

provision made by or under the Customs and Excise Duties (General Reliefs) Act 1979 M1; F2...

(c)

F3regulations 7 F4and 7A F5; and

F6(d)

Chapter 5 (reliefs and repayment).

Annotations

F1: Word in reg. 9(a) substituted (25.5.2026) by The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2026 (S.I. 2026/393), regs. 1, 2(2) (as amended by S.I. 2026/418, regs. 1, 2)
F2: Word in reg. 9(b) omitted (31.12.2020) by virtue of The Customs (Modification and Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1629), regs. 1(2), 6(4)(a)
F3: Word in reg. 9(c) substituted (with effect in accordance with Sch. 20 para. 2(4) of the amending Act) by Finance Act 2021 (c. 26), Sch. 20 para. 2(3)(a)
F4: Words in reg. 9(c) inserted (with effect in accordance with Sch. 20 para. 2(4) of the amending Act) by Finance Act 2021 (c. 26), Sch. 20 para. 2(3)(b)
F5: Word in reg. 9 inserted (31.12.2020) by The Customs (Modification and Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1629), regs. 1(2), 6(4)(b)
F6: Reg. 9(d) inserted (31.12.2020) by The Customs (Modification and Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1629), regs. 1(2), 6(4)(c)

M1: 1979 c. 3. The Customs and Excise Duties (General Reliefs) Act 1979 (“the 1979 Act”) is amended by Part 3 of Schedule 7 to the Act. Part 4 of that Schedule, inserted by Schedule 1 to the 2020 Act, makes savings and modifications of the 1979 Act in relation to Northern Ireland.