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Paragraph 16 I1I2C1C2C3

Once a relevant event occurs, the person making the declaration may amend or withdraw it only if—

(a)

a notification to amend or withdraw the declaration is given to an HMRC officer before the end of a period specified in a public notice given by HMRC Commissioners, and

(b)

an HMRC officer consents to the making of the amendment or the withdrawal.

Annotations

Modifications

C1

Sch. 1 paras. 1-17 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 27; S.I. 2020/1643, reg. 2, Sch.

C2

Sch. 1 paras. 15, 16 applied (with modifications) (31.12.2020) by The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249), regs. 1(2), 13(1)(2); S.I. 2020/1643, reg. 2, Sch.

C3

Sch. 1 paras. 1-17 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 20; S.I. 2020/1643, reg. 2, Sch.

Commencement

I1

Sch. 1 para. 16 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

I2

Sch. 1 para. 16 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

Notes on Schedule 1

Modifications

C1

Sch. 1 modified (31.12.2020) by The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 (S.I. 2019/487), regs. 1(2)(3), 5(5) (with reg. 7); S.I. 2020/1643, reg. 2, Sch.