Paragraph 7A F1
For a UK transit procedure covered by paragraph 1A and where the goods are in the Isle of Man, paragraph 7 applies as if the customs authority for the Isle of Man is HMRC (except in relation to any route prescribed for the procedure by HMRC) and as if the Isle of Man is within F2Great Britain.
Annotations
Textual amendments
- F1
Sch. 3 para. 7A 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)(f); S.I. 2020/1643, reg. 2, Sch.
- F2
Words in Sch. 3 para. 7A substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(4)(g); S.I. 2020/1643, reg. 2, Sch.