OpenLegislation

Paragraph 1

Original text. Later amendments are not shown.

(1)

The UK Regulations are amended as follows.

(2)

In regulation 1(2)—

(a)

after the definition of “goods” insert—

  • ““HMRC officer” has the meaning given to it in 37(1) of the Taxation (Cross-border) Trade Act 2018;”;

(b)

in the definition of “officer” after “means” insert “an HMRC officer or”.

(3)

In regulation 2, for “the Community” substitute “the United Kingdom”.

(4)

In regulation 3(2) for “subject to customs supervision within the meaning of Council Regulation (EEC) No 2913/92 establishing the Common Customs Code” substitute “under the control of an HMRC Officer”.