Article 5 Amendment of Part 3 of the Act

In section 26 (penalty for contravention of relevant rule)^f1 —

(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.”.

Annotations

f1: Section 26 was amended by article 6(2)(b) of Part 2 of the Treaty of Lisbon (Changes in Terminology) Order S.I. 2011/1043.