Paragraph 20 I1

United Kingdom

(1)

In subsection (1) of section 19 (relief from tax on importation of goods), after “of goods" there shall be inserted “ from places outside the member States ”.

(2)

In subsection (1A)(a) of that section, after “imported" there shall be inserted “ from a place outside the member States ”.

(3)

In subsection (2) of that section—

(a)

after “any goods" there shall be inserted “ from places outside the member States ”; and

(b)

at the end there shall be inserted “ or removed from any member State ”.

(4)

In subsection (3) of that section—

(a)

after “any goods" there shall be inserted “ from places outside the member States ”; and

(b)

after “re-exported" there shall be inserted “ or otherwise removed from the United Kingdom ”.

Annotations

Commencement

I1: Sch. 3 para. 20 wholly in force; Sch. 3 not in force at Royal Assent see s. 14(3); Sch. 3 partly in force at 1.12.1992 by S.I. 1992/2979, art. 4, Sch. Pt. II; Sch. 3 in force, insofar as not already in force, at 1.1.1993 by S.I. 1992/3261, art. 3, Sch. (with transitional provisions in arts. 4, 5, 6, and 7).

Notes on Schedule 3

Commencement

I1: Sch. 3 wholly in force; Sch. 3 not in force at Royal Assent see s. 14(3); Sch. 3 partly in force at 1.8.1992 by S.I. 1992/1867, art. 3, Sch. Pt. I; Sch. 3 partly in force at 1.12.1992 S.I. 1992/2979, art. 4, Sch. Pt. II; Sch. 3 in force, insofar as not already in force, at 1.1.1993 by S.I. 1992/3261, art. 3, Sch. (with transitional provisions in arts. 4, 5, 6, and 7).

Notes on Part I

Textual amendments

F1: Sch. 3 Pt. I repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(1), Sch. 15