{
  "url": "https://openlegislation.uk/finance-act-2003-part-3-amendment-order-2018/note",
  "json_url": "https://openlegislation.uk/finance-act-2003-part-3-amendment-order-2018/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis 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.\nThis 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.\nArticle 1 provides for the coming into force of the Order.\nArticles 4 and 5 amend sections 24 and 26 FA2003 respectively to replace references to the CCC with the relevant corresponding reference to the UCC.\nArticle 6 provides that the Order has effect in respect of conduct beginning on or after the day this Order comes into force.\nA 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 .",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/461/note",
    "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."
}