{
  "url": "https://openlegislation.uk/finance-act-2003-part-3-amendment-order-2018/article-4",
  "json_url": "https://openlegislation.uk/finance-act-2003-part-3-amendment-order-2018/article-4.json",
  "legislation": "uksi/2018/461",
  "legislation_title": "The Finance Act 2003, Part 3 (Amendment) Order 2018",
  "legislation_url": "https://openlegislation.uk/finance-act-2003-part-3-amendment-order-2018",
  "path": "article/4",
  "kind": "article",
  "number": "4",
  "heading": "Amendment of Part 3 of the Act",
  "text": "In section 24 (introductory)—\n(a) in subsection (2)(b) and (c), for “Community” substitute “Union”;\n(b) in subsection (3)—\n(i) omit the entries for “the Community Customs Code”, “Community export duty” and “Community import duty”;\n(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”;\n(c) at the end of that subsection insert—\n““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;\n“Union export duty” means export duty, as defined in Article 5(21) of the Union Customs Code;\n“Union import duty” means import duty, as defined in Article 5(20) of the Union Customs Code.”;\n(d) in subsections (4) and (5)(a), for “Community Customs Code” substitute “Union Customs Code”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 24 was amended by article 4(1) of the Treaty of Lisbon (Changes in Terminology) Order S.I. 2011/1043."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "OJ No L 269, 10.10.2013, p 1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/461/article/4",
    "retrieved_at": "2026-10-28T22:59:10.381400+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}