OpenLegislation

Paragraph 1A F1

The UK transit procedure is also available for chargeable goods to move from F2Great Britain subject to a transit procedure that ends in the Isle of Man.

Annotations

Textual amendments

F1

Sch. 3 para. 1A inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 8(3)(b); S.I. 2020/1643, reg. 2, Sch.

F2

Words in Sch. 3 para. 1A substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(4)(b); S.I. 2020/1643, reg. 2, Sch.