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Article 10 Nature of transaction

United Kingdom

Original text. Later amendments are not shown.

The nature of transaction shall be reported according to the codes specified in the list of Annex III to this Regulation. F1The Commissioners for Her Majesty's Revenue and Customs shall apply the codes of column A or a combination of the code numbers in column A and their subdivisions in column B indicated in this list.

F2The Commissioners for Her Majesty's Revenue and Customs may collect code numbers F3... in column B ....

Annotations

Textual amendments

F1

Words in Art. 10 substituted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 4(5); 2020 c. 1, Sch. 5 para. 1(1)

F2

Inserted by Commission Regulation (EC) No 1915/2005 of 24 November 2005 amending Regulation (EC) No 1982/2004 with regard to the simplification of the recording of the quantity and specifications on particular movements of goods.

F3

Words in Art. 10 omitted (31.12.2020) by virtue of The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 5(1)(d); 2020 c. 1, Sch. 5 para. 1(1)