# The Finance Act 2003, Part 3 (Amendment) Order 2018

Draft 2018, ISBN 9780111165751

This Order amends Part 3 of the Finance Act 2003 (c.14) (“FA2003”). Part 3 makes provision for and in connection with a penalty scheme in relation to taxes and duties on importation and exportation.

Made under: Finance Act 2003 (Section 24, Section 41)

PDFs: Printed copy https://openlegislation.uk/draft-finance-act-2003-part-3-amendment-order-2018-ukdsi-2018-9780111165751/pdf/ukdsi_9780111165751_en.pdf; UK Draft Explanatory Memorandum https://openlegislation.uk/draft-finance-act-2003-part-3-amendment-order-2018-ukdsi-2018-9780111165751/pdf/ukdsiem_9780111165751_en.pdf

## Introductory text

Draft Order laid before the House of Commons under section 24(6) of the Finance Act 2003, for approval by resolution of that House.
Customs
Made ***
Coming into force ***
The Treasury, in exercise of the powers conferred by sections 24(5) and 41(1) of the Finance Act 2003, makes the following Order:

## 1 Citation and commencement

This Order may be cited as the Finance Act 2003, Part 3 (Amendment) Order 2018 and comes into force on XX XXXXX 20XX.

## 2 Interpretation

In this Order “the Act” means the Finance Act 2003.

## 3 Amendment of Part 3 of the Act

Part 3 of the Act is amended as follows.

## 4 Amendment of Part 3 of the Act

In section 24 (introductory) —
(a) in subsection (2)(b) and (c), for “Community” substitute “Union”;
(b) in subsection (3) —
(i) omit the entries for “the Community Customs Code”, “Community export duty” and “Community import duty”;
(ii) in the entry for “preferential tariff country”, for “Article 20(3)(d) of the Community Customs Code” substitute “Article 56(2)(d) of the Union Customs Code”;
(c) at the end of that subsection insert —
““Union Customs Code” means Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code;
“Union export duty” means export duty, as defined in Article 5(21) of the Union Customs Code;
“Union import duty” means import duty, as defined in Article 5(20) of the Union Customs Code.”;
(d) in subsections (4) and (5)(a), for “Community Customs Code” substitute “Union Customs Code”.

## 5 Amendment of Part 3 of the Act

In section 26 (penalty for contravention of relevant rule) —
(a) in subsection (8), for paragraph (c) substitute —
“(c) in the case of customs duty, Union export duty or Union import duty, Union customs legislation;”;
(b) in subsection (8)(d), for “Community customs rules as they apply” substitute “Union customs legislation as it applies”;
(c) in subsection (9) —
(i) omit the definition of “Community customs rules”;
(ii) at the end insert —
““Union customs legislation” means customs legislation, as defined in Article 5(2) of the Union Customs Code.”.

## 6 Application

The provisions of this Order have effect in respect of conduct which begins on or after the day upon which this Order comes into force.

## Signature

Name
Name
Two of the Lords Commissioners of Her Majesty’s Treasury
Date

## Explanatory note

(This note is not part of the Order)
This Order amends Part 3 of the Finance Act 2003 (c.14) (“FA2003”). Part 3 makes provision for and in connection with a penalty scheme in relation to taxes and duties on importation and exportation.
This Order makes amendments to Part 3 that are consequential on the repeal of the Community Customs Code (“CCC”) and Commission Regulation (EEC) No 2454/93 and their replacement by the Union Customs Code (“UCC”) and Commission Implementing Regulation (EU) 2015/2447.
Article 1 provides for the coming into force of the Order.
Articles 4 and 5 amend sections 24 and 26 FA2003 respectively to replace references to the CCC with the relevant corresponding reference to the UCC.
Article 6 provides that the Order applies to conduct beginning on or after the day this Order comes into force.
A Tax Information and Impact Note (TIIN) covering this instrument will be published on the gov.uk website at the following link https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.

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Source: https://www.legislation.gov.uk/ukdsi/2018/9780111165751 (the official version)
Page: https://openlegislation.uk/draft-finance-act-2003-part-3-amendment-order-2018-ukdsi-2018-9780111165751
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.